COOL FUEL, INC. v. CONNETT

No. 80-5705.

685 F.2d 309 (1982)

COOL FUEL, INCORPORATED, Plaintiff/Appellant, v. William H. CONNETT, etc., et al., Defendants/Appellees.

United States Court of Appeals, Ninth Circuit.

Decided August 24, 1982.


Attorney(s) appearing for the Case

Charles Griffin Cale, Morgan, Lewis & Bockuis, Los Angeles, Cal., for plaintiff/appellant.

Kenneth L. Greene, Washington, D. C., argued for defendants/appellees; John F. Murray, Acting Asst. Atty. Gen., Washington, D. C., on brief.

Before BROWNING, Chief Judge, FERGUSON, Circuit Judge, and THOMPSON, District Judge.


BRUCE R. THOMPSON, Senior District Judge:

Cool Fuel, Incorporated appeals from the district court's dismissal of its complaint to enjoin the Internal Revenue Service from collecting an assessed deficiency. We affirm.

Cool Fuel was audited by the IRS for its tax year ending April 30, 1974. Normally, the IRS must assess a tax deficiency within three years, but Cool Fuel had executed an agreement with the IRS extending the period during which the deficiency could...

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