Maxwell v. Campbell, Collector of Internal Revenue

HUTCHESON, Chief Judge.

Brought under the section 272(a) (1) 1 exception' to section 3653 I.R.C. 2 against the Collector of Internal Revenue and his deputy, the suit was for an injunction, restraining them from making a levy, seizure, or distraint under the authority of purported but illegal deficiency 3 assessments of income taxes for the fiscal year ended August 31, 1944, and requiring their expunging.

The claim was that, contrary to the express provisions of the section, the commissioner had made the assessments and was proceeding to collect them without first having given the taxpayers the…