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LUHRING v. GLOTZBACH

No. 8527.

304 F.2d 556 (1962)

Lester L. LUHRING and Betty W. Luhring, Appellants, v. Clifford W. GLOTZBACH, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fourth Circuit.

Decided May 28, 1962.

Attorney(s) appearing for the Case

George H. Bowers, Jr., Norfolk, Va. (William C. Baskett and Bowers & Baskett, Norfolk, Va., on brief), for appellants.

Giora Ben-Horin, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, Claude V. Spratley, Jr., U. S. Atty., and Roger T. Williams, Asst. U. S. Atty., on brief), for appellee.

Before SOPER, HAYNSWORTH and BOREMAN, Circuit Judges.

SOPER, Circuit Judge.

Lester L. and Betty W. Luhring, husband and wife, brought suit against the District Director of Internal Revenue at Richmond, Virginia, to enjoin the collection of additional income taxes assessed against them for the taxable years 1957 and 1958. They alleged that notices of deficiency had not been mailed to them at their "last known address" under 26 U.S.C. § 6212(b)1, and hence that the assessment of the taxes...

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