UNITED STATES v. SHAHADI

No. 14873.

340 F.2d 56 (1965)

UNITED STATES of America v. Albert N. SHAHADI, Josephine Shahadi, Guarantee Bank and Trust Company of Atlantic City, New Jersey, County of Atlantic, New Jersey and Frank S. Farley, Treasurer of the County of Atlantic, Albert N. Shahadi, Appellant.

United States Court of Appeals Third Circuit.

Decided January 8, 1965.


Attorney(s) appearing for the Case

George P. Walker, Camden, N. J. (Robert M. Taylor, Philadelphia, Pa., on the brief), for appellant.

George F. Lynch, Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., on the brief), for appellee.

Before STALEY, GANEY and FREEDMAN, Circuit Judges.


STALEY, Circuit Judge.

This appeal requires us to decide whether under the Internal Revenue Code of 1939 the six-year statute of limitations on suits for collection based on jeopardy assessments is tolled while the determination of liability underlying the assessment is under consideration in the Tax Court. The district court found that the statute was suspended and that the proceeding for collection before it on complaint by the United States was therefore timely...

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