VICTORY v. MANNING

No. 7955.

128 F.2d 415 (1942)

VICTORY v. MANNING, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Decided May 1, 1942.


Attorney(s) appearing for the Case

Julius J. Seiden, of Jersey City, N. J. (Harry Lane, of Jersey City, N. J., of counsel), for appellant.

O. W. Hammonds, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Gerald L. Wallace, Sp. Assts. to the Atty. Gen., Charles M. Phillips, U. S. Atty., and Thorn Lord, Asst. U. S. Atty., both of Trenton, N. J., on the brief), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


GOODRICH, Circuit Judge.

The plaintiff brought an action in the District Court for the District of New Jersey against the Collector of Internal Revenue to enjoin him from proceeding in the collection of a tax assessed against the plaintiff on income received for the year 1938. The plaintiff alleged in his complaint that the Commissioner of Internal Revenue, on finding an alleged tax deficiency, had failed to proceed toward a legal assessment in that he omitted to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases