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UNITED STATES v. PLISCO

July 18, 1958

UNITED STATES of America, Plaintiff,
v.
Abe PLISCO, a/k/a JewBoy Dietz, Willie Dietz and James Dean, Defendant



The opinion of the court was delivered by: MORRIS

As for the contention that this action is premature, I am of the view that the failure to allow the defendant's claim for refund is tantamount to a refusal to allow the same. In any event, the monies which are claimed should be refunded were applied only in part payment of the 1948 taxes and, therefore, could have no application to defendant's tax liabilities for 1949 and 1950.

 The statute unquestionably gives the right to the Government to reduce to judgment the tax liabilities of the defendant. Neither the language of the statute nor any authority submitted, or found by the Court, indicates that this right is impaired by the imposition of a jeopardy assessment. On the contrary, the only authority submitted indicates that the imposition of such jeopardy assessment does not preclude the reduction to judgment of such tax liabilities. United States v. Havner, D.C.Iowa, 21 F.Supp. 985, reversed on other grounds, 8 Cir., 101 F.2d 161. The motion of the defendant to dismiss will, therefore, be denied.

 Counsel will prepare an appropriate order to carry this decision into effect.

19580718

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