FIORENTINO v. UNITED STATES

No. 11590.

226 F.2d 619 (1955)

Nick FIORENTINO, Leon Di Abundo and Nick Di Abundo, Trustees in Dissolution of the Century Transit Co., a corporation of the State of New Jersey v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided October 24, 1955.


Attorney(s) appearing for the Case

Walter Akerman, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to the Atty. Gen., Raymond Del Tufo, Jr., U. S. Atty., Newark, N. J., John H. Mohrfeld, III, Asst. U. S. Atty., Camden, N. J., on the brief), for appellant.

Norman Heine, Camden, N. J., for appellee.

Before BIGGS, Chief Judge, and MARIS and GOODRICH, Circuit Judges.


GOODRICH, Circuit Judge.

This case presents a question of the jurisdiction of a district court of the United States in an action to recover taxes paid to the federal government. The District Court for the District of New Jersey gave a money judgment for the taxpayer and the government appeals.1

The Commissioner of Internal Revenue in 1943 mailed to the taxpayer2 a statutory notice of a deficiency for...

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