JONES, Circuit Judge:
The facts are not complex and are not in dispute. The question presented for decision is a narrow one. On July 6, 1962 a tax assessment was made by the United States against the appellant, Joel E. Cook. On February 24, 1965 Cook submitted to the Treasury Department an offer in compromise on a printed form furnished by the Internal Revenue Service. Included in the offer in compromise, and a part of the printed form, is the provision that,
...Let's get started
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.
