Strawberry Hill Press, Inc. v. Thomas E. Scanlon, District Director of Internal Revenue for the District of Brooklyn

Thomas E. Scanlon, District Director of Internal Revenue for the District of Brooklyn, appeals from an order granting summary judgment to Strawberry Hill Press, plaintiff in an action to enjoin collection, prior to the issuance of a ninety day letter, of a delinquency penalty assessed under Sec. 6651 of the Internal Revenue Code of 1954, 26 U.S.C. A. § 6651, and to vacate certain federal tax liens on plaintiff’s property. We affirm the judgment.

Plaintiff’s tax return for its 1957 fiscal year, due on July 15, 1958, was filed in the defendant’s office about July 25,1958. Shortly thereafter, the…