Firnhaber v. Nelson

GRUBB, District Judge.

Plaintiff, Miles S. Firnhaber, seeks to permanently enjoin defendants, Emil J. Nelson, District Director of the Internal Revenue Service, Milwaukee, Wisconsin, and the United States of America, from attempting the collection of federal income tax deficiencies assessed for plaintiff’s taxable year ending December 31, 1956. Jurisdiction is based on § 1340 of Title 28 U.S.C.A. and § 7421 of Title 26 U.S.C.A.

Plaintiff contends that collection of the deficiency assessed for the year 1956 is barred because defendants failed to mail timely notice thereof to plaintiff at his…