Court of Appeals for the Second Circuit July 2, 1963, 380, Docket 27998 (Arnold Schildhaus v. Kenneth W. Moe, as District Director of Internal Revenue for the Upper Manhattan District)

PER CURIAM.

Schildhaus brought this action in the Southern District of New York against the District Director of Internal Revenue for an injunction under Internal Revenue Code of 1954, § 6213(a) on the ground that the notice of tax deficiency — the Sp-called 90-day letter- — described in Internal Revenue Code of 1954, § 6212, was not sent to the taxpayer’s last known address, as provided in §