J. L. Enochs, District Director of Internal Revenue v. T. U. Sisson

The question presented by this appeal is whether a summary judgment granted before the expiration of ten days after the time fixed for hearing is a valid judgment. Appellee Sisson filed this action for a refund of taxes for the calendar years 1953 and 1954 under the Federal Insurance Contribution Act. After the appellant Enochs, District Director of Internal Revenue, had filed his answer, appellee moved for summary judgment with supporting affidavit. The record shows that the motion was served upon the appellant, but the certificate of service is omitted and it is not contended that any time…