AGUILAR v. UNITED STATES

No. 73-2454.

501 F.2d 127 (1974)

Roberto Flores AGUILAR, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 12, 1974.


Attorney(s) appearing for the Case

Francis P. Maher, Laredo, Tex., Robert A. Maher, Chicago, Ill., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr. Act. Chief Counsel, IRS, Washington, D. C., James R. Gough, Mary L. Sinderson, Asst. U. S. Attys., Houston, Tex., Karl Schmeidler, Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BROWN, Chief Judge, and GODBOLD and SIMPSON, Circuit Judges.


JOHN R. BROWN, Chief Judge:

The IRS terminated appellant's "tax period", pursuant to § 6851 of the Code assessed a tax of $12,774.00 and levied on a truck belonging to appellant and $11,270.00 in cash discovered in the truck without issuing a notice of deficiency under § 6861(b).1 Disposition is controlled by the two recent decisions of Clark v. Campbell, 5 Cir., 1974, 501 F.2d 108, this day...

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