Harold W. Lowrie v. United States of America Internal Revenue Service and Federal Bureau of Investigation State of Colorado

How courts have described this case

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

• taxpayers brought an action seeking the return of business records and a per- manent injunction barring the IRS’ use of those records in any pro- ceeding against them
• “The [Anti- Injunction Act] applies not only to the actual assessment or collection of a tax, but is equally applicable to activities leading up to, and culminating in, such assessment and collection.” (citing Dickens v. United States, 671 F.2d 969 (6th Cir. 1982))

Source: CourtListener parenthetical corpus (CC0).