ENOCHS V. WILLIAMS PACKING & NAV. CO., INC., 370 U. S. 1 (1962)
Subscribe to Cases that cite 370 U. S. 1
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/370/1/
Link to the Full Text of Case: http://supreme.justia.com/us/370/1/case.html
U.S. Supreme Court
Enochs v. Williams Packing & Nav. Co., Inc., 370 U.S. 1 (1962)
Enochs v. Williams Packing & Navigation Co., Inc.
No. 493
Argued April 18, 1962
Decided May 28, 1962
370 U.S. 1
Syllabus
Respondent, which is in the business of providing fishing trawlers to commercial fishermen, sued in a Federal District Court to enjoin the collection of social security and unemployment taxes claimed by petitioner to be past due. Although petitioner adduced evidence in support of his claim that there was an employment relationship, the District Court found that such taxes were not, in fact, payable and that their collection would destroy respondent's business; and it permanently enjoined their collection.
Held: the suit for injunction was barred by § 7421(a) of the Internal Revenue Code of 1954, and a judgment sustaining the injunction is reversed. Miller v. Standard Nut Margarine Co., 284 U. S. 498, distinguished. Pp. 370 U. S. 1-8.
291 F.2d 402, reversed.