ABEL v. CAMPBELL

No. 20935.

334 F.2d 339 (1964)

Frank J. ABEL (Arlene Abel Cummins, as Temporary Administratrix of the Estate of Frank J. Abel, Deceased, Substituted in the place and stead of Frank J. Abel), Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 2, 1964.


Attorney(s) appearing for the Case

John W. Price, Stephen L. Mayo, Dallas, Tex., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., H. Barefoot Sanders, Jr., U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., Arthur E. Strout, Meyer Rothwacks, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before TUTTLE, Chief Judge, RIVES and WISDOM, Circuit Judges.


WISDOM, Circuit Judge.

In this action the plaintiff, Frank J. Abel, seeks to enjoin the Director of Internal Revenue from foreclosing a tax lien on the plaintiff's home. The district court held that Section 7421(a)1 of the Internal Revenue Code of 1954 barred injunctive relief and granted the Director's motion for summary judgment. The taxpayer2 appealed. We affirm.

I.

In January 1957 the...

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