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BURKE v. MINGORI

No. 2472.

128 F.2d 996 (1942)

BURKE, Collector of Internal Revenue, v. MINGORI et al.

Circuit Court of Appeals, Tenth Circuit.

June 18, 1942.

Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Newton K. Fox, Sp. Assts. to Atty. Gen., and Summerfield S. Alexander, U. S. Atty., of Topeka, Kan., on the brief), for appellant.

Jeff A. Robertson, of Topeka, Kan. (J. P. Gendusa, of Pittsburg, Kan., on the brief), for appellees.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

BRATTON, Circuit Judge.

The Commissioner of Internal Revenue assessed against Quincy Mingori and wife Ila Mingori, residents of Crawford County, Kansas, a tax on distilled spirits. The Collector of Internal Revenue for the District of Kansas gave written notice of the assessment and demanded payment of the tax, and in due time a notice of tax lien was filed in the office of the Register of Deeds of the county. Mingori and wife then instituted this action to enjoin...

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