Homan Mfg. Co., Inc. v. H. A. Long

FINNEGAN, Circuit Judge.

A summary judgment obtained by plaintiff-corporate-taxpayer, Homan Manufacturing Co., Inc., 1 against the defendant, 2 Director of Internal Revenue precipitated the latter’s appeal. Plaintiff challenged the deficiency assessment underlying a Federal tax lien, 68A Stat. 779, I.R.C.1954, § 6322, 26 U.S.C.A. § 6322. Homan is subject to taxation and there is absent any question of statutory exclusion, 68A Stat. 911, I.R.C.1954, § 7701, 26 U.S.C.A. § 7701. In short, Ho-man launched a frontal attack on the assessment, involved in this appeal, for the purpose of freeing funds…