REPETTI v. JAMISON

No. 33161.

131 F.Supp. 626 (1955)

Maria REPETTI, Plaintiff, v. Glen T. JAMISON, Director of Internal Revenue, Defendant.

United States District Court N. D. California, S. D.

Motion for Reconsideration Denied April 18, 1955.


Attorney(s) appearing for the Case

Wareham C. Seaman, Stockton, Cal., for plaintiff.

Lloyd H. Burke, U. S. Atty., Charles Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for defendant.


OLIVER J. CARTER, District Judge.

Plaintiff instituted this action under 26 U.S.C.A. § 272(a) (1) to restrain the assessment of income taxes claimed by defendant to be due to the Government. The section under which plaintiff proceeds provides as follows:

"If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency...

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