Court of Appeals for the Fifth Circuit August 22, 1968, 25063 (Bar L Ranch, Inc. v. Robert L. Phinney, District Director of Internal Revenue Service)

THORNBERRY, Circuit Judge:

The question presented by this appeal is whether a deficiency assessment, made while a suit for refund of a late filing penalty is pending in the district court and after the expiration of the ninety-day period in which a petition for re-determination could have been filed in the Tax Court, is valid. We hold that the assessment is valid and affirm the district court.