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FRIKO CORP. v. C.I.R.

No. 93-1269.

26 F.3d 1139 (1994)

FRIKO CORPORATION, Johnny Daccarett-Ghia, as Alleged Alter Ego or Nominee of Friko Corporation, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided June 24, 1994.

Rehearing and Suggestion for Rehearing Denied August 22, 1994.

Attorney(s) appearing for the Case

Isidoro Rodriguez C., argued the cause, and filed the brief, for appellants.

Sally J. Schornstheimer, Atty., U.S. Dept. of Justice, argued the cause, for appellee. With her on the brief, were Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and Gilbert S. Rothenberg, Attys., U.S. Dept. of Justice.

Before: WALD, SILBERMAN, and RANDOLPH, Circuit Judges.

Rehearing and Suggestion for Rehearing In Banc Denied August 22, 1994.

Opinion for the court filed by Circuit Judge RANDOLPH.

RANDOLPH, Circuit Judge:

Ordinarily, the Internal Revenue Service may not collect taxes, said to be due and owing from a taxpayer, until the taxpayer has had a chance to litigate his tax liability in the Tax Court. Commissioner v. Shapiro, 424 U.S. 614, 616-17, 96 S.Ct. 1062, 1065-66, 47...

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