Jenkins v. Smith

The defendant appeals from a judgment against him in an action to recover income taxes for the year 1933, unlawfully assessed, but paid by the plaintiffs who are executors of the taxpayer. The Deputy Commissioner assessed a deficiency against them on' January 21, 1936, and the list was sent to the collector in February, 1936. He failed to serve any notice to pay the deficit upon the plaintiffs until April 14, 1936, although § 1545 of Title 26, U.S. Code, 26 U.S.C.A. § 1545, requires him to do so within ten days after he receives the list. The plaintiffs nevertheless paid the deficiency so…