Bolme v. Nixon

FREEMAN, District Judge.

This is a suit to enjoin Raphael I. Nixon, District Director of Internal Revenue, from making any levy, seizure or distraint under the purported authority of a certain deficiency assessment of withholding and social security taxes for the fiscal year 1960 against a corporation of which plaintiffs were officers and directors. An involuntary petition in bankruptcy was filed against the corporation in December of 1960, and on July 15, 1964, the Internal Revenue Service assessed an amount of $2022.96 against plaintiffs pursuant to 26 U.S.C. § 6672 as the amount due from…