PROFESSIONAL ENGINEERS, INC. v. UNITED STATES

No. 74-1848.

527 F.2d 597 (1975)

PROFESSIONAL ENGINEERS, INC., and Leroy T. Gravatte, III, Appellees, v. UNITED STATES of America et al., Appellants.

United States Court of Appeals, Fourth Circuit.

Decided October 21, 1975.


Attorney(s) appearing for the Case

David English Carmack, Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown and Crombie J. D. Garrett, Attys., Tax Div., U. S. Dept. of Justice, Brian P. Gettings, U. S. Atty., and Elsie M. Powell, Asst. U. S. Atty., on brief), for appellants.

Charles W. Schoeneman, Washington, D. C. (Schoeneman & Ralston, Washington, D. C., on brief), for appellees.

Before HAYNSWORTH, Chief Judge, WIDENER, Circuit Judge, and HALL, District Judge.


HAYNSWORTH, Chief Judge.

Professional Engineers brought this action seeking a declaration of the unconstitutionality of certain provisions of the Internal Revenue Code, an injunction restraining their enforcement, and damages. The district court denied the Commissioner's motion to dismiss and ordered the Government to refrain from further efforts to collect assessments, pending responsive pleadings and a hearing. Treating...

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