UNITED STATES v. WEST TEXAS STATE BANK

No. 21914.

357 F.2d 198 (1966)

UNITED STATES of America, v. WEST TEXAS STATE BANK, Appellee.

United States Court of Appeals Fifth Circuit.

March 3, 1966.


Attorney(s) appearing for the Case

Charles D. Cabaniss, Asst. U. S. Atty., Dallas, Tex., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Barefoot Sanders, U. S. Atty., Dallas, Tex., Joseph M. Howard, Burton Berkley, Attys., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Joseph Kovner, Atty., Dept. of Justice, Washington, D. C., for appellant.

Arch B. Gilbert, Brooks, Tarlton, Wilson & Gilbert, Fort Worth, Tex., for appellee.

Before HUTCHESON, RIVES and GEWIN, Circuit Judges.


GEWIN, Circuit Judge:

The primary question raised on this appeal is whether a state statute of limitations can bar a suit brought by the United States as a third party beneficiary to enforce a contract wherein one party agreed to pay all the federal income taxes for which another might become liable.

During the first half of 1955, appellee, West Texas State Bank (Bank), made a number of loans to Bellaire Pipeline...

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