Commissioner of Internal Revenue v. Shapiro

PETITIONER: Commissioner of Internal Revenue
LOCATION: District Court of Lincoln County

DOCKET NO.: 74-744
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: United States Court of Appeals for the District of Columbia Circuit

CITATION: 424 US 614 (1976)
ARGUED: Nov 05, 1975
DECIDED: Mar 08, 1976

Baum -
Nathan Lewin - for respondents

Facts of the case


Media for Commissioner of Internal Revenue v. Shapiro

Audio Transcription for Oral Argument - November 05, 1975 in Commissioner of Internal Revenue v. Shapiro

Audio Transcription for Opinion Announcement - March 08, 1976 in Commissioner of Internal Revenue v. Shapiro

Warren E. Burger:

The judgments and opinions of the Court in number 74-744 Commissioner of Internal Revenue against Shapiro will be announced by Mr. Justice White.

Byron R. White:

This case concerns what showing a tax payer must make to escape the bar, the Anti-Injunction Act and recover his property which the Commissioner of Internal Revenue has seized pursuant to a jeopardy assessment, pending for hearing in the Tax Court.

The District Court in this case dismissed the tax payers suit.

The Court of Appeals reversed ordering for the proceedings of the District Court.

We agree with the Court of Appeals that there are unresolved questions that the District Court should address and the hence we affirm the judgment of the Court of Appeals.

We have filed an opinion which states our reasons at a much greater length.

Mr. Justice Blackmun has filed a dissenting opinion and he has been joined by Mr. Justice Rehnquist.

Mr. Stevens took no part in the consideration or decision of the case.

Warren E. Burger:

Thank you Mr. Justice White.