by the United States Court of Appeals for the Eleventh Circuit

“ There is no occasion for us to decide whether to issue an injunction pending appeal, because the only appeal we have before us is from the district court's denial of a temporary restraining order, and we are deciding that appeal now.↑ In arguing that an injunction should be issued, the dissent refers to "a situation where a few days' delay" is all that is necessary. ”

“ It gives a "residual source of authority to issue writs that are not otherwise covered by statute" and is an "extraordinary remedy that . . . is essentially equitable and, as such, not generally available to provide alternatives to other, adequate remedies at law." ”

“ Kent E. Hovind appeals the United States Tax Court’s grant of summary judgment to the Commissioner of the IRS. Hovind argues that he was erroneously 2 prevented from challenging the amount of his tax liability in the Tax Court. He also argues that summary judgment was improper because issues of material fact exist regarding whether proper procedures were used to assess the tax and whether Hovind intended to use nominees to avoid tax payment. ”