US SUPREME COURT DECISIONS

Appellee employees, conscientious objectors, pursuant to whose request appellee religious corporation, their employer, agreed to cease withholding under 26 U.S.C. § 3402 a portion of their wages deemed allocable to military expenditures, sought injunctive relief claiming that enforcement of § 3402 deprived them of their First Amendment rights to bear witness to their religious beliefs opposing war. The District Court entered judgment for the employees.

Held: The Anti-Injunction Act, 26 U.S.C. § 7421(a), which prohibits suits "for the purpose of restraining the assessment or collection of any tax," bars the relief granted to the employees, Bob Jones University v. Simon, 416 U. S. 725; Commissioner v. "Americans United" Inc., 416 U. S. 752; and since the employees concededly cannot show that the Government would not prevail in a refund action, they do not qualify for a judicial exception to § 74-21(a) under the rules prescribed by Enochs v. Williams Packing & Navigation Co., 370 U. S. 1.

368 F.Supp. 1176, reversed in part.