UNITED STATES v. McCANN

Civ. No. 3455-SD-C.

259 F.Supp. 632 (1966)

UNITED STATES of America, Plaintiff, v. B. W. McCANN, aka Bert Walter McCann et al., Defendants.

United States District Court S. D. California, S. D.

July 1, 1966.


Attorney(s) appearing for the Case

Manuel L. Real, U. S. Atty.; Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Division; Donald M. Fenmore, Asst. U. S. Atty., for United States of America.

Higgs, Fletcher & Mack, San Diego, Cal., for B. W. McCann and Lora McCann.

Hyne, Swirsky & Knauf, Robert C. Knauf, Oceanside, Cal., for Oceanside Federal Savings and Loan Association.


MEMORANDUM OF DECISION

JAMES M. CARTER, Chief Judge.

26 U.S.C. § 6503(b), states that the period of limitations "shall be suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the United States * * * and for 6 months thereafter." In the present case the government filed its lien just over six years from the date of assessment...

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