Harry H. Hector v. United States

Appealing from the judgment for individual income taxes timely assessed against him, entered in “a proceeding in court * * * begun (1) within six years after the assessment of the tax” to obtain an in personam judgment against him for the amount of the assessed and unpaid taxes, taxpayer is here insisting that it was entered in derogation, indeed in violation of the limitation upon collection of income taxes after assessment imposed by Sec. 276(c) of the Internal Revenue Code of 1939. 1

Putting the basic question involved in this appeal as he sees it, the taxpayer thus states it:

“Can the…