Court Opinion

ID: 9425715
Source: CourtListenerOpinion
Date Created: 2023-08-02 23:15:33.232318+00
Date Added: 2024-06-11T17:22:57.172582
License: Public Domain

Mr. Justice Blackmun,
concurring in the result.
J concur in the Court’s judgment and agree with much of the reasoning in its opinion for this'case. As the Court notes, ante, at 738, the University’s obtaining an injunction would directly prevent the collection of what it says are $750,000 in income taxes for 1971 and of over $500,000 for 1972. On the basis of this fact alone, the “purpose”, of the suit is indeed to restrain “the *751assessment or collection of [a] tax,” and brings 26 U. S.C. §7421 (a) into play.
Since the anti-injunction statute is applicable, we must consider whether the University comes within the statute’s exception recognized in Enochs v. Williams Packing & Navigation Co., 370 U. S. 1 (1962). As to this, I join Part IV of the Court’s opinion to the effect that it has not been shown that “under no circumstances could the Government ultimately prevail.” Id., at 7.