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HASTINGS & CO. v. SMITH

Nos. 11471, 11472.

224 F.2d 875 (1955)

HASTINGS & CO., Inc. v. Francis R. SMITH, Individually and as Collector of Internal Revenue for the First Collection District of Pennsylvania, Appellant. UNITED STATES of America, Appellant, v. HASTINGS & CO., Inc.

United States Court of Appeals Third Circuit.

Decided July 12, 1955.

Attorney(s) appearing for the Case

Hilbert P. Zarky, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Harry Baum, Sp. Assts. to Atty. Gen., W. Wilson White, U. S. Atty., Philadelphia, Pa., on the brief), for appellants.

Leon I. Mesirov, Philadelphia, Pa. (Mesirov & Leonards, Philadelphia, Pa., on the brief), for appellee.

Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

STALEY, Circuit Judge.

The Commissioner of Internal Revenue assessed interest on certain alleged tax deficiencies for the years 1948 and 1949 against Hastings & Co., Inc. (taxpayer). The Commissioner notified the taxpayer of the assessment, whereupon the taxpayer brought suit in the district court for the Eastern District of Pennsylvania, asking that the Collector for the First Collection District of Pennsylvania be enjoined from collecting the assessed interest...

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