UNITED STATES v. PRICE

No. 15662.

263 F.2d 382 (1959)

UNITED STATES of America, Appellant, v. Sydelle PRICE, Appellee.

United States Court of Appeals Ninth Circuit.

January 2, 1959.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Thomas N. Chambers, Lee A. Jackson, A. F. Prescott, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., for appellant.

McLane & McLane, W. Lee McLane, Jr., Nola McLane, Phoenix, Ariz., for appellee.

Before STEPHENS, Chief Judge, and HEALY, POPE, FEE, CHAMBERS, BARNES, HAMLEY, HAMLIN, and JERTBERG, Circuit Judges.


HAMLEY, Circuit Judge.

The United States brought this action against Sydelle Price to collect an asserted unpaid balance of federal income taxes. One of Mrs. Price's defenses was that since no notice of deficiency had been issued the suit was prohibited by statute. The government contended that Mrs. Price had waived this requirement. It was her position, however, that this requirement may not be waived, and that her purported waiver was therefore ineffective for this...

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