Case Name: Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1962-11-28
Citations: 309 F.2d 751
Docket Number: No. 19869
Parties: Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 309
Pages: 751–751

Head Matter:
Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee.
No. 19869.
United States Court of Appeals Fifth Circuit.
Nov. 28, 1962.
Stephen L. Mayo, John W. Price, Dallas, Tex., for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Frederick E. Youngman, Meyer Rothwacks, Thomas A. Skornia, Attys., Dept. of Justice, Washington, D. C., Barefoot Sanders, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., for appellee.
Before TUTTLE, Chief Judge, and WISDOM and GEWIN, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the trial court dismissing this suit for an injunction against the collection of Federal income taxes is hereby AFFIRMED. The complaint did not allege facts that would bring it within any exception to Section 7421(a) of the Internal Revenue Code of 1954. See Enochs v. Williams Packing Company, 370 U.S. 7, 82 S.Ct. 1125, 8 L.Ed.2d 292.