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SCHILDHAUS v. MOE

No. 380, Docket 27998.

319 F.2d 587 (1963)

Arnold SCHILDHAUS, Plaintiff-Appellant, v. Kenneth W. MOE, as District Director of Internal Revenue for the Upper Manhattan District, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided July 2, 1963.

Attorney(s) appearing for the Case

Arnold Schildhaus, New York City, pro se.

John Paul Reiner, Asst. U.S. Atty., Southern District of New York, New York City (Robert M. Morgenthau, U.S. Atty., Clarence M. Dunnaville, Jr., and Arnold N. Enker, Asst. U.S. Attys., on the brief), for defendant-appellee.

Before LUMBARD, Chief Judge, CLARK, Circuit Judge, and BARTELS, District Judge.

PER CURIAM.

Schildhaus brought this action in the Southern District of New York against the District Director of Internal Revenue for an injunction under Internal Revenue Code of 1954, § 6213(a) on the ground that the notice of tax deficiency — the so-called 90-day letter — described in Internal Revenue Code of 1954, § 6212, was not sent to the taxpayer's last known address, as provided in § 6212(b). The district court found that defendant...

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