United States v. Haar

FOSTER, Circuit Judge.

On July 13, 1922, a revenue agent who had been investigating the affairs of Wm. H. Haar, who was suspected of being engaged in illegal liquor transactions, sent a telegram to the Commissioner of Internal Revenue at Washington,, recommending immediate assessment of income taxes for the years 1917, 1918, 1919,. 1920, and 1921, against William H. Haar, and his father, Frederick H. Haar. Acting on this telegram, the Commissioner made emergency, or jeopardy, assessments against F. H. Haar in the amount of $93,836.16 and against W. H. Haar in the sum of $1,901, 500.05. As it…