Cohen v. Gross

HASTIE, Circuit Judge.

In this suit a taxpayer is seeking to enjoin the District Director of Internal Revenue from collecting assessed income taxes for 1954, 1955 and 1956 because the assessment was not timely and was not preceded by a statutory 90-day notice of deficiency.

The record shows that in 1958, while his tax liabilities for 1954, 1955 and 1956 *522were under investigation, the taxpayer filed a voluntary petition in bankruptcy. In that proceeding the District Director filed a proof of claim for 1954, 1955 and 1956 income taxes aggregating $29,287.-60. The proof of claim was allowed, but…