[DOWNLOAD] "Milliken v. Gill" by Fourth Circuit United States Court Of Appeals ~ eBook PDF Kindle ePub Free
eBook details
- Title: Milliken v. Gill
- Author : Fourth Circuit United States Court Of Appeals
- Release Date : January 05, 1954
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
This is an appeal by Mitchell S. Milliken and his wife Dorothy Milliken from an order dissolving a temporary restraining order and dismissing a suit instituted to enjoin the sale of certain personal property levied upon to collect a jeopardy assessment of federal income taxes. The court held that the suit was one to restrain the collection of internal revenue taxes within the prohibition of 26 U.S.C. Γ§ 3653 and that there were no such special circumstances as would bring it within the doctrine laid down by this court in Shelton v. Gill, 4 Cir., 202 F.2d 503. We think that this was correct.
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