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RUTAS AEREAS NACIONALES, S. A. (RANSA) v. UNITED STATES

Nos. 23085, 23219.

373 F.2d 213 (1967)

RUTAS AEREAS NACIONALES, S. A. (RANSA), Appellant, v. UNITED STATES of America, Appellee (two cases).

United States Court of Appeals Fifth Circuit.

February 24, 1967.

Attorney(s) appearing for the Case

Arthur B. Cunningham, Philip T. Weinstein, Miami, Fla., for appellant.

Richard M. Roberts, Harry Marselli, Lee A. Jackson, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., Mitchell Rogovin, I. Henry Kutz, Stephen H. Paley, Washington, D. C., Alfred E. Sapp, Asst. U. S. Atty., Lavinia L. Redd, Asst. U. S. Atty., for appellee.

Before TUTTLE, Chief Judge, and BELL and GOLDBERG, Circuit Judges.

TUTTLE, Chief Judge:

These appeals represent an effort by the taxpayer, a Venezuelan air carrier, to test the validity of an assessment made against it for income taxes before payment of the tax. The privilege of having such pre-payment adjudication, of course, normally is found in the right given by the provisions of 26 U.S.C.A. Sections 6212 and 6213. These sections give the taxpayer a period of 90 days (150 days for a non-resident of the United States) after receiving...

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