UNITED STATES v. COOPER-SMITH

No. 314, Docket 35293.

439 F.2d 1095 (1971)

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

United States Court of Appeals, Second Circuit.

Decided March 12, 1971.


Attorney(s) appearing for the Case

Virginia M. Hopkinson, Atty., Tax Division, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Crombie J. D. Garrett, Washington, D.C., Edward R. Neaher, U. S. Atty., for the Eastern District of New York and Cyril Hyman, Asst. U. S. Atty., on the brief), for appellee.

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

Before LUMBARD, Chief Judge, and KAUFMAN and ANDERSON, Circuit Judges.


PER CURIAM:

Morris Cooper-Smith appeals from an order of the Eastern District of New York, Bartels, J., granting summary judgment in favor of the government in its action to reduce to judgment income tax and civil fraud penalty assessments for the years 1945, 1946 and 1947. Judge Bartels denied Cooper-Smith's cross-motion for summary judgment which asserted that the statute of limitations barred the government's action, and judgment was entered for $86,495.52.

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