DAIL v. UNITED STATES

No. 79-1769.

635 F.2d 315 (1980)

Donald G. DAIL, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided December 17, 1980.


Attorney(s) appearing for the Case

Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D. C. (George M. Anderson, U. S. Atty., Raleigh, N. C., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Karl Schmeidler, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

Trawick H. Stubbs, Jr., New Bern, N. C., for appellee.

Before HALL, MURNAGHAN and ERVIN, Circuit Judges.


MURNAGHAN, Circuit Judge:

Appellee filed a voluntary petition in bankruptcy on November 10, 1975. On March 15, 1976 he was granted a discharge, and on August 17, 1976 the bankruptcy proceeding was closed as a "no assets" case.

The IRS had been attempting since 1973 to collect1 from appellee2 taxes which it claimed appellee owed for the years 1969, 1970 and 1971. It is not seriously contended that the...

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