Legal Opinion
Arnold Schildhaus v. Kenneth W. Moe, as District Director of Internal Revenue for the Upper Manhattan District
Court of Appeals for the Second Circuit
Decided July 2, 1963No. 380, Docket 27998PublishedCited by 10 opinions
1Per curiam
Schildhaus brought this action in the Southern District of New York against the District Director of Internal Revenue for an injunction under Internal Revenue Code of 1954, § 6213(a) on the ground that the notice of tax deficiency — the Sp-called 90-day letter- — described in Internal Revenue Code of 1954, § 6212, was not sent to the taxpayer’s last known address, as provided in § 6212(b). The district court found that defendant had not sent the notice to the last known address and entered judgment for .plaintiff, which granted the injunction prayed for upon the following condition:
“[T]he…
2Cases cited4 opinions
- Barnett v. JaspanCourt of Appeals for the Second Circuit · 1942
- Frank J. Abel, Individually and D/B/A Dal-Air and Frank J. Abel Trust v. Brayton Flying Service, Inc.Court of Appeals for the Fifth Circuit · 1957
- Thompson v. Baltimore & Ohio R. Co. (Two Cases). St. Louis-San Francisco Ry. Co. v. Baltimore & Ohio R. Co.Court of Appeals for the Eighth Circuit · 1950
- Southern Bell Telephone and Telegraph Company and American Telephone and Telegraph Company v. Southern Precision Pattern Works, Ins.Court of Appeals for the Fifth Circuit · 1958
3Cited by10 opinions
- Arnold Schildhaus v. Kenneth W. Moe, as District Director of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- North Texas Producers Association v. Metzger Dairies, Inc.Court of Appeals for the Fifth Circuit · 1965
- International Ore & Fertilizer Corp. v. SGS Control Services, Inc.Court of Appeals for the Second Circuit · 1994
- Littlefield v. LittlefieldSupreme Judicial Court of Maine · 1972
- United Optical Workers Union Local 408 v. Sterling Optical Co.Court of Appeals for the Second Circuit · 1974
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