Cool Fuel, Incorporated v. William H. Connett, Etc.

How courts have described this case

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

• “it has been established law that payment of the tax followed by a suit for refund constitutes an adequate remedy at law”
• fact that assessment or levy “would have a deleterious effect on [taxpayer’s] business operations and credit rating” is an insufficient ground for equitable relief
• “It is generally recognized that a court has the power sua sponte to grant summary judgment to a non-movant when there has been a motion but no cross-motion”
• taxpayer’s admission of ability to pay tax fatal to claim for injunctive relief
• “The application of ordinary business principles to the tax business of the government would seem to require the Commissioner to avail himself of the facilities of his business organization in the performance of his duty to mail the notice of deficiency.”

Source: CourtListener parenthetical corpus (CC0).