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UNITED STATES v. BALL

No. 8920.

326 F.2d 898 (1964)

UNITED STATES of America, Appellee, v. Hattie E. BALL and Opal B. Cooley, Appellants.

United States Court of Appeals Fourth Circuit.

Decided January 7, 1964.

Attorney(s) appearing for the Case

LeRoy Katz, Bluefield, W. Va. (Katz, Katz & Kantor, Bluefield, W. Va., on brief), for appellants.

Michael A. Mulroney, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attorneys, Department of Justice, and Thomas B. Mason, U. S. Atty., on brief), for appellee.

Before HAYNSWORTH and BOREMAN, Circuit Judges, and WINTER, District Judge.

WINTER, District Judge.

When Dr. Lomas E. Ball (taxpayer) departed from his residence at Big Stone Gap, Virginia, in February, 1957, went to Mexico on a permit for temporary sojourn, leaving unpaid income taxes for the year 1954, and remained in Mexico at least until July 10, 1962, the United States purported to make an assessment for unpaid income taxes, amounting to $10,381.13 with penalties, and to perfect a tax lien. The United States then instituted this suit...

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