STEINER v. NELSON

No. 13655.

309 F.2d 19 (1962)

Harold G. STEINER and Ollie Mae Steiner, Plaintiffs-Appellants, v. Emil J. NELSON, as District Director, United States Treasury Department, Internal Revenue Service for the State of Wisconsin, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

October 12, 1962.


Attorney(s) appearing for the Case

Robert J. Downing, Robert G. Lussier, Chicago, Ill. (Raskin & Downing, Washington, D. C., of counsel), for plaintiffs-appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., William A. Friedlander, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., James B. Brennan, U. S. Atty., Milwaukee, Wis., Meyer Rothwacks, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HASTINGS, Chief Judge, and KNOCH and CASTLE, Circuit Judges.


CASTLE, Circuit Judge.

In Steiner v. Nelson, 7 Cir., 259 F.2d 853, this Court affirmed a July 10, 1957, judgment order of the District Court, Steiner v. Reisimer, 151 F.Supp. 849, entered on motion for summary judgment upon plaintiffs' complaint and the defendant's answer. The order we affirmed enjoined the making of a deficiency assessment against the plaintiffs except upon recourse to proper...

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