1. Home
  2. Browse Decisions
  3. F.2d
  4. 698 F.2d
  5. 698 F.2d 394 (1983)
 

UNITED STATES v. BRESHEARS

No. 82-3106.

698 F.2d 394 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Roy F. BRESHEARS, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 2, 1983.

Attorney(s) appearing for the Case

Thomas M. Kelleher, Bennion, Van Camp, Hagan & Ruhl, Spokane, Wash., for defendant-appellant.

Jo Ann Horn, Washington, D.C., for plaintiff-appellee.

Before BROWNING, Chief Judge, FLETCHER and PREGERSON, Circuit Judges.

PER CURIAM.

This action by the United States to reduce tax assessments against appellant to judgment is not barred by the statute of limitations. The United States has six years from the date of assessment to collect taxes owed it. 26 U.S.C. § 6502(a) (1976). The running of the limitations period is suspended while the taxpayer's assets are in the custody or control of a court and for six months thereafter. 26 U.S.C. § 6503(b). A bankruptcy court has custody...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases