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KAESTNER v. SCHMIDT

No. 71-70.

329 F.Supp. 1082 (1971)

Martha J. Brown KAESTNER, Plaintiff, v. Frank S. SCHMIDT, District Director of Internal Revenue, Los Angeles Dist., United States of America, Defendants.

United States District Court, C. D. California.

May 6, 1971.

Attorney(s) appearing for the Case

Wyshak & Wyshak, Los Angeles, Cal., for plaintiff.

Robert L. Meyer, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., Mason C. Lewis, Asst. U. S. Atty., Los Angeles, Cal., for defendants.

ORDER GRANTING AND DENYING SUMMARY JUDGMENT

DAVID W. WILLIAMS, District Judge.

In this action, plaintiff seeks to enjoin the District Director of Internal Revenue for the Los Angeles District from collecting income taxes assessed against her for the years 1959, 1960 and 1961. Plaintiff asserts that the notices of deficiency sent to her for each of these years did not comply with statutory requirements and that any subsequent assessment is therefore invalid...

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