(DOWNLOAD) "Jenkins v. Smith" by United States Court of Appeals for the Second Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Jenkins v. Smith
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 07, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 49 KB
Description
The defendant appeals from a judgment against him in an action to recover income taxes for the year 1933, unlawfully assessed, but paid by the plaintiffs who are executors of the taxpayer. The Deputy Commissioner assessed a deficiency against them on January 21, 1936, and the list was sent to the collector in February, 1936. He failed to serve any notice to pay the deficit upon the plaintiffs until April 14, 1936, although § 1545 of Title 26, U.S. Code, 26 U.S.C.A. § 1545, requires him to do so within ten days after he receives the list. The plaintiffs nevertheless paid the deficiency so demanded, later claimed a refund, and have now brought this action to recover the payment. They maintain that because the demand was not made in time, it was invalid, and that their liability is conditional upon a valid demand.
 "Jenkins v. Smith" by United States Court of Appeals for the Second Circuit ~ Book PDF Kindle ePub Free){kind=link}