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Enochs v. Williams Packing & Nav. Co., Inc., 370 U.S. 1 (1962)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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. 1-8.
291 F.2d 402, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," Enochs v. Williams Packing & Nav. Co., Inc., 370 U.S. 1 (1962) in 370 U.S. 1 370 U.S. 2. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=E5LYG1WK3VM98D8.
MLA: U.S. Supreme Court. "Syllabus." Enochs v. Williams Packing & Nav. Co., Inc., 370 U.S. 1 (1962), in 370 U.S. 1, page 370 U.S. 2. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=E5LYG1WK3VM98D8.
Harvard: U.S. Supreme Court, 'Syllabus' in Enochs v. Williams Packing & Nav. Co., Inc., 370 U.S. 1 (1962). cited in 1962, 370 U.S. 1, pp.370 U.S. 2. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=E5LYG1WK3VM98D8.
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