Kalil v. Enochs
Decision Date | 31 October 1961 |
Docket Number | No. 18849.,18849. |
Citation | 295 F.2d 467 |
Parties | Emil KALIL, Sr. et al., Appellants, v. James L. ENOCHS, Director of Internal Revenue, Appellee. |
Court | U.S. Court of Appeals — Fifth Circuit |
deQuincy V. Sutton, Meridian, Miss., for appellants.
E. R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., John A. Bailey and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for appellee.
Before RIVES, CAMERON and BROWN, Circuit Judges.
The complaint filed by the four appellants seeks an order directing the District Director of Internal Revenue to issue the statutory notice of deficiency,1 often referred to as the "90-day letter," for each of the taxable years 1950 through 1955, to two of the plaintiffs, Emil Kalil, Sr., and his wife, Dolly Kalil, hereinafter referred to as the "taxpayers." The other two plaintiffs are the taxpayers' son and daughter, Emil Kalil, Jr., and Stephanie Kalil, hereinafter referred to as the "transferees." The district court entered summary judgment for the defendant Director, and this appeal ensued.
The case is fairly and accurately stated in the brief for appellee, from which, with slight changes, we extract the following statement:
The appellants ask this Court to decide the following questions:
The district court, in a letter opinion, decided those questions adversely to the taxpayers and their transferees. The appellee Director insists that the district court, without reaching the merits of those questions, might properly have held the suit barred...
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Johnson v. IRS
...and precluded the taxpayer from seeking to enjoin the Service's collection of the agreed upon tax deficiency); Kalil v. Enochs, 295 F.2d 467, 469 (5th Cir.1961) (the taxpayers waived any right to petition the Tax Court when they executed a waiver on the restrictions against assessment and c......
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Nichols v. Commissioner, Dkt. No. 1384-05L.
...& Reading Corp. v. United States [91-2 USTC ¶ 50,448], 944 F.2d 1063, 1067 (3d Cir. 1991); Kalil v. Enochs [61-2 USTC ¶ 9716], 295 F.2d 467, 469 (5th Cir. 1961) (and cases cited there); Webster v. Commissioner [Dec. 48,503(M)], T.C. Memo. The Nicholses claim that they are not trying to rewr......
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Webster v. Commissioner
...the taxpayers have no further right to and cannot invoke the jurisdiction of the Tax Court. Kalil v. Enochs [61-2 USTC ¶ 9716], 295 F.2d 467, 469 (5th Cir. 1961). Petitioners' position here is no different from that of any other taxpayer who believes he is the recipient of bad advice. When ......