[Download] "Harvey v. Early" by Fourth Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Harvey v. Early
- Author : Fourth Circuit Circuit Court Of Appeals
- Release Date : January 09, 1947
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 48 KB
Description
This is an appeal from an order dismissing a suit instituted to enjoin the collection of a jeopardy assessment of additional income taxes with penalties and interest, and to require the repayment to taxpayer of the amounts collected thereon under a warrant of distraint. The case was heard on the pleadings, and the facts as they were at the time of the hearing are adequately stated in the opinion of the District Judge, which is reported in 66 F. Supp. 761. The jeopardy assessment was made pursuant to section 273(a) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, § 273(a), and included a 50% penalty made on the ground of fraud under section 293(b), 26 U.S.C.A. Int. Rev. Code, § 293(b). The total amount of the additional taxes and penalties assessed, with interest, was $8,169.22. Under a warrant of distraint $6,826.83 was collected from banks in which taxpayer had balances on deposit. After the entry of the order of dismissal in the court below, taxpayer paid under protest the balance due under the assessment.
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