Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-87-01665/USCOURTS-ca10-87-01665-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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FILED 

United St.ates O>urt of Appeals 

Tenth Cir-cnit 

UNITED STATES COURT OF APPEALS 

FOR THE TENTH CIRCUIT 

FEB 2 41988 

ROBERT L. HOECKER 

Clerk 

FLOYD D. BROBST; SYDNEY J. BROBST, 

Plaintiffs-Appellants, 

v. 

UNITED STATES OF AMERICA, 

Defendant-Appellee. 

) 

) 

) 

) 

) No. 87-1665 

) (D.C. No. 86-1264-A) 

) (W.D. Okla.) 

) 

) 

ORDER AND JUDGMENT 

Before MOORE and TACHA, Circuit Judges, and BRIMMER, Chief Judge.* 

*Honorable Clarence A. 

District Court for 

designation. 

Brimmer, Chief Judge, United States 

the District of Wyoming, sitting by 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assi st the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Ci r. R. 34.1.8. 

submitted without oral argument. 

The cause is therefore ordered 

This is an appeal from a district court order dismissing 

pla i ntiffs' suit for injunctive relief against the Internal 

Appellate Case: 87-1665 Document: 010110027789 Date Filed: 02/24/1988 Page: 1 
Revenue Service under the Anti-Injunction Act, 26 u.s.c. 

§ 742l(a). 

The district court's order of dismissal should be affirmed 

for substantially the reasons stated therein. With respect to 

plaintiffs' contentions regarding application of the judicial 

exception to§ 742l(a) established in Enochs v. Williams Packing & 

Navigation Co., 370 U.S. 1, 6-8 (1962), we note that plaintiffs 

have utterly failed to meet their burden of satisfying this court 

that "under no circumstances could the government ultimately 

prevail." Id. at 7; Souther v. Mihlbachler, 701 F.2d 131, 132 

(10th Cir. 1983). 

The judgment of the United States District Court for the 

Western District of Oklahoma is AFFIRMED. 

The mandate shall issue forthwith. 

ENTERED FOR THE COURT 

PER CURIAM 

2 

Appellate Case: 87-1665 Document: 010110027789 Date Filed: 02/24/1988 Page: 2