Salikoff v. McCaughn

THOMPSON, District Judge.

It appears from the bill and affidavits that the plaintiff, Abraham Salikoff, made joint returns of income taxes for himself and his wife, Anna B. Salikoff, and paid the amount of such returns for the years 1919 to 1925, inclusive. The Commissioned of Internal Revenue, on September 30, 1927, made a jeopardy assesment against the plaintiff and his wife in the sum of $397,779.28 for deficiency taxes unpaid on income for the years 1919 to 1925, inclusive, with interest and penalties. On or about October 11, 1927, the collector gave notice to the plaintiff and his wife of…