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WILLIAMS v. UNITED STATES

No. 13680.

264 F.2d 227 (1959)

Mary Jo WILLIAMS, Administrator of the Estate of Percy L. Williams, and Mary Jo Williams, Transferee of the assets of Percy L. Williams, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

February 27, 1959.

Attorney(s) appearing for the Case

Sol Goodman, Cincinnati, Ohio, Goodman & Goodman, Theodore M. Berry, Cincinnati, Ohio, for appellants.

David O. Walter, Washington, D. C., Charles K. Rice, Lee A. Jackson, I. Henry Kutz, Carolyn R. Just, Washington, D. C., Hugh K. Martin, Richard H. Pennington, Cincinnati, Ohio, for appellee.

Before MARTIN, Chief Judge, ALLEN, Circuit Judge, and MATHES, District Judge.

PER CURIAM.

A deceased Ohio taxpayer's transferee and personal representative appeals from a judgment decreeing, among other relief, foreclosure of the Government's lien for income taxes, and dismissal of a counterclaim to enjoin collection of the taxes, claimed under an assessment made after notice of deficiency allegedly given as required by statute. [Int.Rev.Code, §§ 6212(b)(1), 6213(a, c), 7421, 26 U.S.C.A. §§ 6212(b)(1), 6213(a, c), 7421....

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