Martha J. Brown Kaestner v. Frank S. Schmidt, District Director of Internal Revenue, Los Angeles District, United States of America

Appellant filed a complaint in the District Court seeking, among other relief, to restrain appellees from collecting income taxes plus penalties assessed against her for the years 1959, 1960, and 1961.

The District Court, 329 F.Supp. 1082 , denied appellees’ motion for summary judgment in respect to the year 1959, granted the motion for summary judgment as to years 1960 and 1961, and dismissed the action “to the extent that plaintiff’s request for an injunction is grounded on theories of waiver or estoppel, * * *.”

Appellant appeals from “the order granting defendant’s motion for summary judgment and from the summary judgment dismissing plaintiff’s complaint and denying a permanent injunction entered May 6, 1971.”

Appellant asserts: (1) that the notice of deficiency sent to her for the year 1960, and for the year 1961, did not comply with statutory requirements, and that the subsequent assessment based on each such notice of deficiency is invalid and enjoinable under provisions of the Internal Revenue Code of 1954 ( 26 U.S.C. § 6213 ), and (2), that agents of appellees, in their dealings with appellant relating to a Tax Court proceeding instituted by her former husband in…