Case Name: COOPER AGENCY, INC., et al., Appellants, v. Harold M. McLEOD, District Director of Internal Revenue and United States of America, Appellees
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1965-08-04
Citations: 348 F.2d 919
Docket Number: No. 9871
Parties: COOPER AGENCY, INC., et al., Appellants, v. Harold M. McLEOD, District Director of Internal Revenue and United States of America, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 348
Pages: 919–919

Head Matter:
COOPER AGENCY, INC., et al., Appellants, v. Harold M. McLEOD, District Director of Internal Revenue and United States of America, Appellees.
No. 9871.
United States Court of Appeals Fourth Circuit.
Argued May 4, 1965.
Decided Aug. 4, 1965.
Robert J. Thomas and N. Welch Mor-risette, Jr., Columbia, S. C. (Gedney M. Howe, Jr., Arthur G. Howe, Charleston, S. C., Tompkins, McMaster & Thomas, and Cooper, Gary, Nexsen & Pruet, Columbia, S. C., on brief), for appellants.
George F. Lynch, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, and Terrell L. Glenn, U. S. Atty., on brief), for appellees.
Before HAYNSWORTH, Chief Judge, and BOREMAN and BRYAN, Circuit Judges.

Opinion:
PER CURIAM:
The plaintiffs seek to test their tax liabilities in an action for an injunction and for removal of the cloud cast upon their properties by the tax liens. The judgment of the District Court dismissing these complaints is affirmed for the reasons stated by the District Judge
We recently considered similar contentions and held them unavailing. At about the same time the Second and Third Circuits arrived at the same conclusion.
Affirmed.
. 235 F.Supp. 276.
. Broadwell v. United States, 4 Cir., 343 F.2d 470.
. Falik v. United States, 2 Cir., 343 F.2d 38; Quinn v. Hook, 3 Cir., 341 F.2d 920.