Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United States

ANDERSON, Circuit Judge:

This is an action by Stephanie Bauer, the taxpayer, to enjoin the Government from seizing and selling her property, to have the tax assessment against her declared void, and to secure the release of federal tax liens. She appeals an order and decision which denied her motion for an injunction and granted the Government’s motion to dismiss. 1 We reverse and remand.

The Government charged the taxpayer with liability for income tax deficiencies for the years 1950 through 1957, with penalties, on the income of her husband, Stanley J. Bauer, based upon the receipt by the…