[DOWNLOAD] "Victory v. Manning" by United States Court of Appeals for the Third Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Victory v. Manning
- Author : United States Court of Appeals for the Third Circuit
- Release Date : January 01, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
The plaintiff brought an action in the District Court for the District of New Jersey against the Collector of Internal Revenue to enjoin him from proceeding in the collection of a tax assessed against the plaintiff on income received for the year 1938. The plaintiff alleged in his complaint that the Commissioner of Internal Revenue, on finding an alleged tax deficiency, had failed to proceed toward a legal assessment in that he omitted to send by registered mail a notice of the deficiency. The defendant moved to dismiss the complaint for the reason that the court lacked jurisdiction to entertain the proceeding and attached to his motion a doucment purporting to be a photostatic copy of "Waiver of Restrictions on Assessment and Collection of Deficiency in Tax" signed by the plaintiff. Attached also was what was purported to be a copy of a letter to the plaintiff from the revenue agent in charge bearing date of March 26, 1941. This being the state of the record, the learned trial judge dismissed the complaint and the plaintiff appeals to this court.