UNITED STATES v. COOPER-SMITH

No. 68-C-506.

310 F.Supp. 479 (1970)

UNITED STATES of America, Plaintiff, v. Morris COOPER-SMITH, Defendant.

United States District Court, E. D. New York.

March 18, 1970.


Attorney(s) appearing for the Case

Edward R. Neaher, U. S. Atty., Eastern District of New York, for plaintiff; Cyril Hyman, Asst. U. S. Atty., of counsel.

Abraham W. Sereysky, New York City, for defendant.


BARTELS, District Judge.

This action involves the interpretation of a waiver of statute of limitations provision contained in a printed Offer in Compromise of a federal tax liability.

To reduce to judgment assessments for the years 1945 to 1947, inclusive, for federal income taxes, civil fraud penalties and interest, totalling $56,138.79, pursuant to a decision of the Tax Court of the United States entered on December 23, 1959, the Government filed a complaint...

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