[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. § 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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