Charles E. Leves, Joseph W. Chamberlain v. Internal Revenue Service, Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming dismissal of complaint for lack of subject-matter jurisdiction where the Anti-Injunction Act barred the suit
• affirming dismissal of complaint for lack of subject-matter jurisdiction where the Anti-Injunction Act barred the suit
• affirming dismissal of complaint for lack of subject matter jurisdiction where AIA barred the suit
• “[R]emedies for the allegedly wrong ful assessment are to bring a bring a timely suit in the tax court under ... § 6212... or pay the tax and sue for a refund in district court .. .under § 1346.”

Source: CourtListener parenthetical corpus (CC0).