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UNITED STATES v. LANE

Nos. 19142, 19143.

303 F.2d 1 (1962)

UNITED STATES of America, Appellant, v. Robert C. and Dorothy S. LANE, Appellees. UNITED STATES of America, Laurie W. Tomlinson, District Director of Internal Revenue Service, Philip T. McEnery, Revenue Officer, Henry W. McMillan, Chief, Collection Division, and Furman L. Engelo, Revenue Agent, Appellants, v. Robert C. LANE, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied August 13, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Miami, Fla., I. Henry Kutz, John A. Bailey, Thomas H. McPeters, Attys., Dept. of Justice, Washington, D. C., Lavinia L. Redd, Asst. U. S. Atty., for appellants.

Robert C. Lane, Curtiss B. Hamilton, Miami, Fla., for appellee.

Before TUTTLE, Chief Judge, and JONES and BELL, Circuit Judges.

TUTTLE, Chief Judge.

The primary issue on this appeal is whether the Government can revive the original income tax liability of a taxpayer who has breached a compromise agreement covering the liability. The District Court resolved this question adversely to the Government. We reverse.

The facts giving rise to this controversy are undisputed. During 1954 and 1955, the taxpayer, Robert C. Lane,1 made offers to representatives of...

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