U.S. Court of Appeals for the Third Circuit, 1959

Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue

Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided May 7, 1959 · McLaughlin, Kalodner, Staley
268 F.2d 76; 3 A.F.T.R.2d (RIA) 1384; 1959 U.S. App. LEXIS 3911 (Federal Reporter, Second Series)

Frances Schuster Schaffner v. John H. Bingler, Director of Internal Revenue

Opinion

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 *77 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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