United States v. The Peelle Company

DIMOCK, District Judge.

Appellant, The Peelle Company, is a corporate taxpayer alleged to be in default in the payment of well over $1,-000. 000 in taxes for the years 1945 to 1949. Jeopardy assessments made against appellant by the Commissioner of Internal Revenue and received by the District Director of Internal Revenue on January 21, 1955 were filed with the Clerk of the United States District Court for the Eastern District of New York on January 24, 1955 and on that day the District Director of Internal Revenue, Brooklyn, New York, gave defendant notice and made demand for payment of the…