PORETTO v. USRY

No. 18645.

295 F.2d 499 (1961)

Joseph PORETTO; Joseph Marcello, Jr.; Natural persons d/b/a Nola Printing Company, Appellants, v. Chester A. USRY, Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

October 20, 1961.


Attorney(s) appearing for the Case

DeQuincy V. Sutton, Meridian, Miss., Hilary J. Gaudin, New Orleans, La., for appellants.

Nicholas J. Gagliano, Asst. U. S. Atty., New Orleans, La., William A. Friedlander, Atty., Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., M. Hepburn Many, U. S. Atty., New Orleans, La., Abbott M. Sellers, Acting Asst. Atty. Gen., Francis G. Weller, Asst. U. S. Atty., New Orleans, La., for appellee.

Before TUTTLE, Chief Judge, and CAMERON and WISDOM, Circuit Judges.


WISDOM, Circuit Judge.

This case concerns the procedure available to a taxpayer to contest an administrative determination of the District Director of the Internal Revenue Service involving an excise tax assessment carrying a penalty. The taxpayers appeal the dismissal of their action for an abatement of the taxes assessed against them, asserting that they have been denied their day in court. We affirm the dismissal below. The appellants must seek vindication of their...

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