HECTOR v. UNITED STATES

No. 16736.

255 F.2d 84 (1958)

Harry H. HECTOR, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 18, 1958.


Attorney(s) appearing for the Case

Robert Ward, Miami, Fla. (Ward & Ward, Miami, Fla., on the brief), for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Ellis N. Slack, I. Henry Kutz, S. Dee Hanson, Attys., Dept. of Justice, Washington, D. C., James L. Guilmartin, U. S. Atty., Miami, Fla. (Richard R. Booth, Asst. U. S. Atty., Miami, Fla., on the brief), for appellee.

Before HUTCHESON, Chief Judge, and BORAH and TUTTLE, Circuit Judges.


PER CURIAM.

Appealing from the judgment for individual income taxes timely assessed against him, entered in "a proceeding in court * * * begun (1) within six years after the assessment of the tax" to obtain an in personam judgment against him for the amount of the assessed and unpaid taxes, taxpayer is here insisting that it was entered in derogation, indeed in violation of the limitation upon collection of income taxes after assessment imposed by Sec. 276(c) of the...

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