Schaffner v. Bingler

Decision Date07 May 1959
Docket NumberNo. 12795.,12795.
PartiesFrances Schuster SCHAFFNER, Appellant, v. John H. BINGLER, Director of Internal Revenue, Appellee.
CourtU.S. Court of Appeals — Third Circuit

Leonard Shapiro, Pittsburgh, Pa., for appellant.

George W. Beatty, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Hubert I. Teitelbaum, U. S. Atty., Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

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 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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5 cases
  • Toscano v. CIR
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • April 28, 1971
    ...not stated, Swall v. C.I.R., 9 Cir., 1941, 122 F.2d 324. Nor can a comparable result be had by an independent lawsuit, Schaffner v. Bingler, 3 Cir., 1959, 268 F.2d 76 (alternative holding); Jefferson Loan Co. v. Arundell, 1959, 106 U.S.App.D.C. 370, 273 F.2d There are but three cases to the......
  • United States v. Howard
    • United States
    • U.S. District Court — District of Oregon
    • December 3, 1968
    ...has expired for filing a petition for review. Lasky v. Commissioner of Internal Revenue, 235 F.2d 97 (9th Cir.1956); Schaffner v. Bingler, 268 F.2d 76 (3d Cir.1959). If any jurisdiction exists in the District Court to review a decision of the Tax Court, in a proceeding such as this, it is c......
  • United States v. Mensik, Civ. A. No. 69-521.
    • United States
    • U.S. District Court — Middle District of Pennsylvania
    • December 31, 1971
    ...v. Commissioner, 235 F.2d 97 (9th Cir. 1956), aff'd. per curiam, 352 U.S. 1027, 77 S.Ct. 594, 1 L.Ed.2d 598 (1957); Schaffner v. Bingler, 268 F.2d 76 (3d Cir. 1959). Where the Tax Court has determined tax liabilities and no appeal has been taken from the decisions of that court, actions in ......
  • Stickler v. CIR
    • United States
    • U.S. Court of Appeals — Third Circuit
    • July 14, 1972
    ...of Internal Revenue, 9 Cir., 235 F.2d 97, aff'd per curiam 352 U.S. 1027 77 S.Ct. 594, 1 L.Ed.2d 598." See also Schaffner v. Bingler, 268 F.2d 76 (3d Cir. 1959); White's Will v. Commissioner of Internal Revenue, 142 F.2d 746, 748 (3d Cir. 1944); United States v. Howard, 296 F.Supp. 264 Alth......
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