Jack Dickens and Homer Lee Scott v. United States of America

How courts have described this case

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

• \The [AIA] is equally applicable to activities which are intended to or may culminate in the assessment or collection of taxes.\
• “The [AIA] is equally applicable to activities which are intended to or may culminate in the assessment or collection of taxes.”
• “A suit designed to prohibit the use of information to calculate an assessment is a suit designed ‘for the purpose of restraining’ an assessment under the statute.”
• taxpayer brought an action for mandamus, injunctive, and declaratory relief seeking to prohibit the IRS from using information obtained during an FBI investigation for tax assessment purposes
• \A suit designed to prohibit the use of information to calculate an assessment is a suit designed 'for the purpose of restraining' an assessment under the [Anti-Injunction Act].\
• \A suit designed to prohibit the use of information to calculate an assessment is a suit designed 'for the purpose of restraining' an assessment under the [Anti-Injunction Act].\

Source: CourtListener parenthetical corpus (CC0).