JAFFEE v. COMMISSIONER OF INTERNAL REVENUE

No. 10.

45 F.2d 679 (1930)

JAFFEE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 8, 1930.


Attorney(s) appearing for the Case

Harry T. Lore, of Washington, D. C. (Harvey L. Rabbitt, of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and Helen R. Carloss, Sp. Assts. to Atty. Gen., C. N. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge (after stating the facts as above).

The petitioner claims that all waivers signed by Charles D. Jaffee are invalid because he was not shown to have had authority to execute them in behalf of the taxpayer, Schwartz & Jaffee, Inc. As the statutory period within which the assessment could be made had expired before April, 1926, it is apparent that, if the waivers are invalid, the assessment was void.

Upon the dissolution of the corporation...

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