David Ginsburg v. United States

ALDRICH, Circuit Judge.

In this action appellant taxpayers, husband and wife, seek to recover interest paid in connection with jeopardy assessments under the Internal Revenue Code of 1939. The facts were stipulated. It appeared that in April, 1952 the Commissioner notified the appellants of deficiencies in their income taxes for the years 1946 and 1950. The notices also claimed fraud penalties and interest on the deficiencies. A few weeks prior to mailing the notices, the Commissioner had made a jeopardy assessment, which included the interest to date on the deficiencies claimed. 1939 Code, §§…