C.I.R. v. DeLEVE

No. 84-1312.

748 F.2d 465 (1984)

COMMISSIONER OF INTERNAL REVENUE, Appellee, v. Gene A. DeLEVE, Trustee, and Charles Norval Sharpe, Jr., Appellants.

United States Court of Appeals, Eighth Circuit.

Decided November 13, 1984.


Attorney(s) appearing for the Case

Stuart M. Reynolds, Jr., for appellants.

Thomas Preston, Dept. of Justice, argued, Glenn L. Archer, Michael L. Paup and Wynette J. Hewett, Washington, D.C., for appellee.

Before ARNOLD, FAGG and BOWMAN, Circuit Judges.


ARNOLD, Circuit Judge.

This case raises the question whether an agreement between the taxpayer and the Internal Revenue Service caused the statute of limitations on the filing of assessments for taxes to begin to run, so as to bar the IRS from making a tax assessment against the taxpayer's bankruptcy estate. Because the agreement was drafted without regard to the possibility of bankruptcy, and because when bankruptcy occurs a completely different and superseding statutory...

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