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PAYNE v. UNITED STATES

No. 15620.

247 F.2d 481 (1957)

Vaughn C. PAYNE and Edith Pruitt Payne, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied September 17, 1957.

Attorney(s) appearing for the Case

Claude I. Bakewell, St. Louis, Mo. (Gillette F. Wright, St. Louis, Mo. with him on the brief) for appellants.

Davis W. Morton, Jr., Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., A. F. Prescott, Atty., Dept. of Justice, Washington, D. C., and Harry Richards, U. S. Atty., St. Louis, Mo., with him on the brief) for appellee.

Before GARDNER, Chief Judge, JOHNSEN, Circuit Judge, and DONOVAN, District Judge.

JOHNSEN, Circuit Judge.

In 1949, the Commissioner of Internal Revenue made assessment, against Vaughn C. Payne, of tax deficiencies and fraud penalties, for each of the years 1942 to 1947, inclusive.

Notice of the determinations, which had been previously made, and demand for payment were properly served on Payne. And the assessment list was duly transmitted to and received by the Collector, with notice of lien being filed by him with the Recorder of Deeds...

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