UNITED STATES v. MOTSINGER

No. 4811.

123 F.2d 585 (1941)

UNITED STATES v. MOTSINGER.

Circuit Court of Appeals, Fourth Circuit.

November 10, 1941.


Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., and Carlisle W. Higgins, U.S. Atty., of Greensboro, N.C., on the brief), for appellant.

Winfield Blackwell, Jr., and R. C. Vaughn, both of Winston-Salem, N. C. (John S. Graham and Vaughn & Graham, all of Winston-Salem, N. C., on the brief), for appellee.

Before PARKER and SOPER, Circuit Judges and CHESNUT, District Judge.


PARKER, Circuit Judge.

This is an appeal from a judgment dismissing, on the ground that it was barred by limitations, an action instituted by the United States under sections 3466 and 3467 of the Revised Statutes, 31 U.S.C.A. §§ 191, 192. The action was against a fiduciary to whom assets of a taxpayer had been transferred in trust and who had distributed them without paying the tax assessed against the taxpayer. It appears from the complaint that the tax...

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