Enochs v. Williams Packing & Navigation Co.

How courts have described this case

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

• concluding that § 7421 barred the Court from enjoining collection of trust fund penalty
• recognizing exception to Tax Anti-Injunction Act, 26 U.S.C. § 7421, where tax collector lacks \good faith\ claim to tax sought to be collected
• stating that “[t]he object of § 7421(a) is to withdraw jurisdiction from the state and federal courts to entertain suits seeking injunctions prohibiting the collection of federal taxes”
• recognizing an exception to the Anti-Injunction Act where the taxpayer demonstrates that “under no circumstances could the Government ultimately prevail” and “equity jurisdiction otherwise exists”
• stating that “[t]he object of § 7421(a) is to withdraw jurisdiction from the state and federal courts to entertain suits seeking injunctions prohibiting the collection of federal taxes”
• explaining that the \object of [the Anti-Injunction Act] is to withdraw jurisdiction from the state and federal courts to entertain suits seeking injunctions prohibiting the collection of federal taxes\

Source: CourtListener parenthetical corpus (CC0).