UNITED STATES v. MAXWELL

No. 71-3055.

459 F.2d 22 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Vera R. MAXWELL, Defendant-Appellant, and Hugh Stanton Parker, etc., Defendant.

United States Court of Appeals, Fifth Circuit.

May 1, 1972.


Attorney(s) appearing for the Case

R. B. Cannon, Ft. Worth, Tex., for defendant-appellant.

Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, I.R.S., Virginia H. Gallagher, Paul M. Ginsburg, Virginia M. Hopkinson, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before AINSWORTH, GODBOLD and MORGAN, Circuit Judges.


PER CURIAM:

In this suit by the United States against defendant taxpayers to reduce to judgment assessments of income taxes, the principal issue is whether the 6-year period of limitation prescribed by Section 6502(a) (1) of the Internal Revenue Code of 1954 had run prior to institution of the action.

A jeopardy assessment was made on March 24, 1959 against taxpayers, and the complaint herein was filed August 9, 1968, 9 years, 4 months, and 16 days later....

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