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PHINNEY v. BRISCOE

No. 18851.

297 F.2d 591 (1962)

R. L. PHINNEY, S. C. Condon, James M. Honea, Jr., Travis G. Howard, and Robert R. Olson, Appellants, v. Walter M. BRISCOE, Appellee.

United States Court of Appeals Fifth Circuit.

January 11, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., William B. Butler, U. S. Atty., John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., Houston, Tex., for appellants.

Walter M. Briscoe, Houston, Tex., for appellee.

Before TUTTLE, Chief Judge, and HUTCHESON and RIVES, Circuit Judges.

HUTCHESON, Circuit Judge.

This is an appeal from a summary judgment enjoining an assessment made by the district director without the required ninety day notice. Maxwell v. Campbell, 5 Cir., 205 F.2d 461; Jamison v. Repetti, 9 Cir., 239 F.2d 901.

The director contended below and contends here that Sec. 6201(a) (3) I.R.C. 1954, 26 U.S.C.A. § 6201(a) (3),1 made...

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