MYRICK v. UNITED STATES

No. 18831.

296 F.2d 312 (1961)

H. W. MYRICK, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

December 8, 1961.


Attorney(s) appearing for the Case

R. Lamar Moore, Moultrie, Ga., Moore & Moore, J. O. Gibson, Moultrie, Ga., of counsel, for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Charles B. Freeman, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., Frank O. Evans, U. S. Atty., Macon, Ga., Harry Baum, Atty., Dept. of Justice, Washington, D. C., Floyd M. Buford, U. S. Atty., William A. Davis, Jr., Asst. U. S. Atty., Macon, Ga., for appellee.

Before TUTTLE, Chief Judge, and CAMERON and BROWN, Circuit Judges.


TUTTLE, Chief Judge.

This appeal presents the question whether the assessment and demand for payment of additional taxes for years as to which the taxpayer had an outstanding offer in compromise amounted to a "rejection" of the offer so as to start the running of the statute of limitations when in fact the offer was not formally rejected for some two years later. The trial court held that such assessment and demand for payment did not terminate the "pendency" of an...

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