Glen T. Jamison, Director of Internal Revenue v. Maria Repetti

Maria Repetti filed a suit seeking an injunction against the Director of Internal Revenue to restrain the collection of assessments made against her on or about December 12, 1952. A motion by the Director to dismiss the action was denied. The Director then filed an answer setting up the defense that the assessments followed a notice of mathematical error in respect to the tax returns of Maria Repetti and her husband for 1948 and 1949 and the defense that the court was without jurisdiction to enjoin the collection of internal revenue taxes.

Upon respective motions therefor by both parties, the court granted summary judgment to Maria Repetti and issued an injunction against the collection of the taxes.

There has been no question raised as to the procedure of summary judgment. All the pertinent facts were before the court. Only questions of law were presented. No questions of material fact were involved.

The record shows that Maria and A. Repetti, as husband and wife, filed a joint Declaration of Estimated Tax for the calendar year 1945 and paid the sum of $296.00 thereon. No personal income tax returns were filed by either during calendar years 1944 to 1951. A. Repetti died…