UNITED STATES v. NEWMAN

No. 25072.

405 F.2d 189 (1968)

UNITED STATES of America, Appellant, v. Joel NEWMAN, Appellee.

United States Court of Appeals Fifth Circuit.

December 12, 1968.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, J. D. Garrett Crombie, Willy Nordwind, Jr., Attys., Dept. of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Lavinia L. Redd, Asst. U. S. Atty., Miami, Fla., for appellant.

Sidney Poller, Boca Raton, Fla., Milton E. Grusmark, Miami Beach, Fla., for appellee.

Before GOLDBERG, GODBOLD and SIMPSON, Circuit Judges.


GOLDBERG, Circuit Judge:

This tax appeal presents solely a question of limitations. The government through homogenization of the statute of limitations, waivers, and offers in compromise would give itself twenty-one years to file this suit to collect these taxes. In so doing, the government has given itself a limitations period of truly Rip Van Winkle proportions. The taxpayer in the court below successfully asserted that the government's cause of action was barred...

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