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UNITED STATES v. SCOTT

No. 13589.

167 F.2d 301 (1948)

UNITED STATES v. SCOTT.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied March 30, 1948.

Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to the Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Sewall Key, Lee A. Jackson, and C. Moxley Featherston, Sp. Assts. to the Atty. Gen., and Drake Watson, U. S. Atty., of St. Louis, Mo., on the brief), for appellant.

Chase Morsey, of St. Louis, Mo., for appellee.

Before GARDNER, THOMAS and JOHNSEN, Circuit Judges.

JOHNSEN, Circuit Judge.

The question is whether the six-year limitation fixed by 26 U.S.C.A. Int.Rev. Code, § 276(c), 53 Stat. 87, for bringing suits to collect income taxes after their assessment,1 is controlling of an action by the United States to recover on a contract between a third party and a taxpayer in which the third party, subsequent to a determination by the Commissioner of income tax deficiencies against the taxpayer...

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