UNITED STATES v. PEELLE COMPANY

No. 324, Docket 23611.

224 F.2d 667 (1955)

UNITED STATES of America, Plaintiff-Appellee, v. The PEELLE COMPANY, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 9, 1955.


Attorney(s) appearing for the Case

Leonard P. Moore, U. S. Atty., Eastern Dist. of New York, Brooklyn, N. Y., for appellee (Richard C. Packard, Brooklyn, N. Y., Robert J. Grimmig, E. Rockaway, N. Y., H. Elliot Wales, Asst. U. S. Attys., Brooklyn, N. Y., of counsel).

Blaisdell & Dunne, New York City, for defendant-appellant (Parker, Chapin & Flattau, Russell S. Knapp, Alvin McKinley Sylvester, Joseph Levy, New York City, of counsel).

Before CLARK, Chief Judge, MEDINA, Circuit Judge, and DIMOCK, District Judge.


DIMOCK, District Judge.

Appellant, The Peelle Company, is a corporate taxpayer alleged to be in default in the payment of well over $1,000,000 in taxes for the years 1945 to 1949. Jeopardy assessments made against appellant by the Commissioner of Internal Revenue and received by the District Director of Internal Revenue on January 21, 1955 were filed with the Clerk of the United States District Court for the Eastern District...

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