Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue

Third Circuit

Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue

268 F.2d 76, 3 A.F.T.R.2d (RIA) 1384, 1959 U.S. App. LEXIS 3911

Court of Appeals for the Third Circuit·Decided May 7, 1959·No. 12795·Published·Cited by 5 cases

Opinion

PER CURIAM.

Appellant seeks to enjoin the taxing authorities from collecting the tax due under a final decision of the Tax Court. The order of the Tax Court determining that appellant was liable for the income taxes involved was entered with the consent of appellant. No petition for review of that decision was ever filed. We think Section 7421 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421, providing that no suit shall be maintained in any court to restrain the assessment or collection of any tax *77 or transferee liability, is clearly applicable in this instance. And here where the jurisdiction of the Tax Court was properly invoked and its decision having become final, the district court has no jurisdiction to reopen that decision. Lasky v. Commissioner, 9 Cir., 1956, 235 F.2d 97, affirmed per curiam, 1957, 352 U.S. 1027, 77 S.Ct. 594, 1 L.Ed.2d 598; White’s Will v. Commissioner, 3 Cir., 1944, 142 F.2d 746.

The order of the district court will be affirmed.

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PER CURIAM.

Appellant seeks to enjoin the taxing authorities from collecting the tax due under a final decision of the Tax Court. The order of the Tax Court determining that appellant was liable for the income taxes involved was entered with the consent of appellant. No petition for review of that decision was ever filed. We think Section 7421 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421, providing that no suit shall be maintained in any court to restrain the assessment or collection of any tax *77 or transferee liability, is clearly applicable in this instance. And here where the jurisdiction of the Tax Court was properly invoked and its decision having become final, the district court has no jurisdiction to reopen that decision. Lasky v. Commissioner, 9 Cir., 1956, 235 F.2d 97, affirmed per curiam, 1957, 352 U.S. 1027, 77 S.Ct. 594, 1 L.Ed.2d 598; White’s Will v. Commissioner, 3 Cir., 1944, 142 F.2d 746.

The order of the district court will be affirmed.

Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue, 268 F.2d 76, 3 A.F.T.R.2d (RIA) 1384, 1959 U.S. App. LEXIS 3911 (3d Cir. 1959).

Pincite

268 F.2d 76 (Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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