COY v. UNITED STATES

No. 20339.

377 F.2d 925 (1967)

Walter T. COY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

May 29, 1967.


Attorney(s) appearing for the Case

Joseph D. Holmes, Jr., Karr, Tuttle, Campbell, Koch & Granberg, Seattle, Wash., for appellant.

Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, George F. Lynch, Attys., Tax Div., Dept. of Justice, Washington, D. C., William N. Goodwin, U. S. Atty., Gerald W. Hess, Atty., Seattle, Wash., for appellee.

Before CHAMBERS, POPE and HAMLEY, Circuit Judges.


CHAMBERS, Circuit Judge:

The government secured a judgment on May 17, 1965, against Coy for $282,413.64. This was for federal admissions taxes plus interest for the years 1949, 1950 and 1951 and federal income taxes for the years 1942, 1944, 1945, 1947 and 1948. Internal Revenue's determinations of deficiencies in the two types of taxes were made and notices thereof given in the period January 8, 1953, to March 1, 1953.

The suit for collection was filed September...

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