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COHEN v. GROSS

No. 13956.

316 F.2d 521 (1963)

Jack COHEN, Appellant, v. Chris L. GROSS, District Director of Internal Revenue, Newark, New Jersey, William F. Culliney, District Director of Internal Revenue, Camden, New Jersey, and United States of America.

United States Court of Appeals Third Circuit.

Decided April 9, 1963.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N. J., for appellant.

Frederick E. Youngman, Tax Division, Dept. of Justice, Washington, D. C., (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Sharon L. King, Attorneys, Department of Justice, Washington, D. C., on the brief), for appellee.

Before STALEY, HASTIE and SMITH, Circuit Judges.

HASTIE, Circuit Judge.

In this suit a taxpayer is seeking to enjoin the District Director of Internal Revenue from collecting assessed income taxes for 1954, 1955 and 1956 because the assessment was not timely and was not preceded by a statutory 90-day notice of deficiency.

The record shows that in 1958, while his tax liabilities for 1954, 1955 and 1956 were under investigation, the taxpayer filed a voluntary petition...

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