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Commissioner Vs. Shapiro

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  • US Supreme Court
  • Mar 08, 1976

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44 entries 5 linked 39 unlinked
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  1. Mathews Vs. Eldridge US Supreme Court · Feb 24, 1976
  2. GersteIn Vs. Pugh US Supreme Court · Feb 18, 1975
  3. Goldberg Vs. Kelly US Supreme Court · Mar 23, 1970
  4. Goss Vs. Lopez US Supreme Court · Jan 22, 1975
  5. Fuentes Vs. Shevin US Supreme Court · Jun 12, 1972
  6. U.S. 614 (1976) U.S. Supreme Court Commissioner v. Shapiro
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  7. U.S. 614 (1976) Commissioner of Internal Revenue v. Shapiro
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  8. that an unresolved fact issue existed as to whether the case fell within the exception to the Act formulated in Enochs v. Williams
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  9. affirmance of the extradition order by the Court of Appeals for the Second Circuit, Page 424 U. S. 620 Shapiro v. Ferrandina
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  10. it had no jurisdiction to consider the claim for relief from the levies, and remanded for further proceedings. Shapiro v. Secretary
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  11. this case falls within the narrow exception to the Anti-Injunction Act formulated in this Court's decision in Enochs v. Williams
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  12. Enochs v. Williams
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  13. to a discovery request or on direct order of the court, the exception to the Anti-Injunction Act provided in Enochs v. Williams
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  14. and thus can never show that the Government will certainly be unable to prevail. We agree with Shapiro. In Enochs v. Williams
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  15. of the Act, Enochs v. Williams
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  16. It is true that, in Phillips v. Commissioner
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  17. from which it appears that the Government may prevail. The Constitution does not invariably require more, Gerstein v. Pugh
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  18. North Georgia Finishing, Inc. v. Di-Chem
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  19. The Court of Appeals rejected, on the record before it, and on the authority of Phillips v. Commissioner
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  20. This standard, considered by the Court of Appeals to be consistent with Enochs v. Williams
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  21. Packing was based on cases decided by other Courts of Appeals, primarily Pizzaello v. United
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  22. States, 408 F.2d 579 (CA2 1969), and Lucia v. United
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  23. Sniadach v. Family
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  24. Gerstein v. Pugh
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  25. a claimed violation of procedural due process, a careful weighing of the respective interests is required, Goss v. Lopez
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  26. and we have noted that the Government's interest in collecting the revenues is an important one, Fuentes v. Shevin
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  27. This interest is clearly sufficient to justify seizure of a taxpayer's assets without a preseizure hearing, Fuentes v. Shevin
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  28. inquiry into the basis for his assessment absent factual allegations of irreparable injury by the taxpayer. Phillips v. Commissioner
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  29. a), and the principle of Enochs v. Williams
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  30. proper, and should have been affirmed. Given, however, the result the Court very recently reached in Laing v. United
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  31. far from certain that the Court is correct, and I am confused by the Court's failure even to cite Bob Jones University v. Simon
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  32. requirements of Williams Packing and, now, of Mr. Justice Brandeis' opinion for a unanimous Court in Phillips v. Commissioner
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  33. U.S. Supreme Court Commissioner v. Shapiro
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  34. Commissioner of Internal Revenue v. Shapiro
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  35. Shapiro v. Ferrandina
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  36. Shapiro v. Secretary
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  37. Shapiro. In Enochs v. Williams
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  38. Phillips v. Commissioner
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  39. of Phillips v. Commissioner
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  40. Pizzaello v. United
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  41. and Lucia v. United
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  42. of Enochs v. Williams
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  43. Laing v. United
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  44. Bob Jones University v. Simon
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