BAUER v. FOLEY

No. 167, Docket 32556.

408 F.2d 1331 (1969)

Stephanie BAUER, Plaintiff-Appellant, v. John E. FOLEY, as District Director of Internal Revenue Service, Buffalo District, and the United States, Defendants-Appellees.

United States Court of Appeals Second Circuit.

April 8, 1969.


Attorney(s) appearing for the Case

L. Robert Leisner, Buffalo, N. Y., for plaintiff-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Crombie J. D. Garrett, Issie L. Jenkins, Dept. of Justice, Washington, D. C., Andrew F. Phelan, U. S. Atty., and C. Donald O'Connor, Asst. U. S. Atty., Western Dist. of New York, for defendants-appellees.

Before KAUFMAN and ANDERSON, Circuit Judges, and TENNEY, District Judge.


Supplemental Opinion After Rehearing

ANDERSON, Circuit Judge:

After the filing of the opinion and judgment in this case on December 18, 1968, the Government moved for a rehearing, which was granted. Additional briefs were filed by both parties. The Government's principal objection to this court's holding concerns that portion of the opinion which says that § 6303 (a) requires that the assessment notice be given "to each person liable for the unpaid...

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