UNITED STATES v. VASSALLO, INC.

No. 12973.

274 F.2d 791 (1960)

UNITED STATES of America, v. VASSALLO, INC., Eugene Vassallo, County of New Castle, Delaware, City of Wilmington, Delaware, Domenick Nardo, Intervenor, Appellant.

United States Court of Appeals Third Circuit.

Decided February 4, 1960.


Attorney(s) appearing for the Case

Frederick Knecht, Jr., Wilmington, Del. (Joseph A. L. Errigo, Wilmington, Del., on the brief), for appellant.

Rita E. Hauser, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Leonard G. Hagner, U. S. Atty., Wilmington, Del., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.


STALEY, Circuit Judge.

The primary question presented by this appeal is whether the appellant-intervenor, a transferee of the taxpayer, was bound by taxpayer's execution of Tax Collection Waiver-Form 900, extending the assessment and collection period for corporate taxes beyond the original six-year period of limitations.

This action arose out of the efforts of the government, for at least the last decade, to collect individual and corporate income taxes from...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases