Prentice-Hall federal tax service for Volume 1

9781130963700: Prentice-Hall federal tax service for Volume 1

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 Excerpt: ...for the purpose. INDEX TO REGULATIONS 63 ESTATE TAX (All references are to paragraph (H) numbers.) tfl 12,4233 Art. 101. Power to compel compliance.--Where any person is summoned to appear and testify, or to produce books, papers, or other data, the District Court of the United States for the district in which such person resides has power to compel the giving of the testimony, or the production of the books, papers, or data, and to issue any appropriate process, writ, or order. REMEDIES FOR COLLECTION " Act, Sees. 1300, 1307, J693, 703. O 12,424 Art. 102. Remedies for collection of tax.--The provisions of the statute quoted above apply to the estate tax law; and three remedies are thus provided for the collection of the tax: (1) Collection by distraint.--The collector may issue warrant of distraint authorizing the seizure and sale of any or all of the assets of the estate. (See R. S., Sees. 3187 et seq.; Comp. Sts., 1916, Sec. 5909 et seq.) 12,425 There is no question but that the collector may distrain to enforce collection of the estate tax, and he cannot be enjoined from proceeding with the collection even though the tax be not due. (Nicholas v. Gaston, Circuit Court of Appeals, 1st Circuit, March 22, 1922, also T. D. 3325). The decision of the United States District Court in Polk v. Page, decided November 17, 1921, holding that an injunction might issue was reversed by the Circuit Court of Appeals, 1st Circuit, May 16, 1922. Attention may, however, be called to the fact that the U. S. Supreme Court has held, in cases not arising under the estate tax law, that an injunction might issue to prevent irreparable injury. (See Hill v. Wallace, 42 Sup. Ct. 453; Dodge v. Brady, 240 U. S. 122, 126.) 012,426 Art. 12 (continued). (2) Collection by suit to sub...

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