Fiorentino v. United States

GOODRICH, Circuit Judge.

This case presents a question of the jurisdiction of a district court of the United States in an action to recover taxes paid to the federal government. The District Court for the District of New Jersey gave a money judgment for the taxpayer and the government appeals.1

The Commissioner of Internal Revenue in 1943 mailed to the taxpayer 2 a statutory notice of a deficiency for the years 1939,1940 and 1941. This notice advised it of the determination of the deficiencies in its federal taxes for that period. Within the ninety days thereafter as provided by statute3 the…