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KING v. UNITED STATES

Nos. 75-1303, 75-1304.

545 F.2d 700 (1976)

In the Matter of John McCandish KING, Debtor-Appellee-Cross-Appellant, v. UNITED STATES of America, Appellant-Cross-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided November 19, 1976.

Attorney(s) appearing for the Case

Stanton D. Rosenbaum (Barry J. Goldstein, Denver, Colo., on the brief), of Isaacson, Rosenbaum, Spiegleman & Friedman, Denver, Colo., for debtor-appellee-cross-appellant.

Joseph L. Liegl, Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., and Gilbert E. Andrews, Jr., and Karl Schmeidler, Dept. of Justice, Washington, D.C., on the brief), James L. Treece, U.S. Atty., Denver, Colo., of counsel, for appellant-cross-appellee.

Before BARRETT and DOYLE, Circuit Judges, and TEMPLAR, District Judge.

BARRETT, Circuit Judge.

The respective parties cross-appeal from the district court's findings of fact, conclusions of law and order of January 28, 1975, relating to a determination of the amount and the validity of taxes assessed by the United States through the Internal Revenue Service (IRS) against John McCandish King (King) and the liens filed pursuant to the assessments, in proceedings for an arrangement under Chapter...

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