Court of Appeals for the Fourth Circuit January 7, 1964, 8920 (United States v. Hattie E. Ball and Opal B. Cooley)

WINTER, District Judge.

When Dr. Lomas E. Ball (taxpayer) departed from his residence at Big Stone Gap, Virginia, in February, 1957, went to Mexico on a permit for temporary sojourn, leaving unpaid income taxes for the year 1954, and remained in Mexico at least until July 10, 1962, the United States purported to make an assessment for unpaid income taxes, amounting to $10,381.