From Casetext: Smarter Legal Research

Ohio State Nurses' Ass'n v. Busey

Circuit Court of Appeals, Sixth Circuit
May 15, 1941
120 F.2d 11 (6th Cir. 1941)

Opinion

No. 8630.

May 15, 1941.

Appeal from the District of the United States for the Southern District of Ohio; Mell G. Underwood, Judge.

Action for injunction by the Ohio State Nurses' Association against Harry F. Busey, Collector of Internal Revenue. From an adverse judgment, plaintiff appeals.

Affirmed.

Agnes B. Dickinson, of Columbus, Ohio, and Kenneth M. Petri, of Galion, Ohio, for appellant.

Loren G. Windom, Asst. U.S. Atty., of Columbus, Ohio, for appellee.

Before HICKS, ALLEN, and MARTIN, Circuit Judges.


This case came on to be heard upon the record and briefs and oral argument of counsel for the appellee, the appellant not being represented in person or by counsel; and it appearing that the appellant has an adequate remedy at law, and that no special and extraordinary circumstances exist (Miller, Collector, v. Standard Nut Margarine Co. of Florida, 284 U.S. 498, 509-511, 52 S.Ct. 260, 76 L.Ed. 422) which entitle the appellant to an injunction restraining the assessment and collection of a tax (26 U.S.C.A. Int.Rev. Code, § 3653):

It is ordered that the judgment appealed from be, and it hereby is affirmed.


Summaries of

Ohio State Nurses' Ass'n v. Busey

Circuit Court of Appeals, Sixth Circuit
May 15, 1941
120 F.2d 11 (6th Cir. 1941)
Case details for

Ohio State Nurses' Ass'n v. Busey

Case Details

Full title:OHIO STATE NURSES' ASS'N v. BUSEY, Collector of Internal Revenue

Court:Circuit Court of Appeals, Sixth Circuit

Date published: May 15, 1941

Citations

120 F.2d 11 (6th Cir. 1941)

Citing Cases

Rosner v. McGinnes

To pay the tax and sue for refund is the adequate remedy at law. Erroneous assessment is not ground for…

Nussbaumer v. United States

But the cases hold that hardship is not a ground warranting the Court in assuming equity jurisdiction in view…