U.S. v. McCALLUM

No. 91-6259 Summary Calendar.

970 F.2d 66 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. Malcolm McCALLUM, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 1, 1992.


Attorney(s) appearing for the Case

Malcolm McCallum, pro se.

Gary R. Allen, Chief, Appellate Section, Tax Division, Dept. of Justice, Curtis C. Pett, Trial Atty., David I. Pincus, Washington, D.C., for plaintiff-appellee.

Before JOLLY, DAVIS, and SMITH, Circuit Judges.


E. GRADY JOLLY, Circuit Judge:

The United States brought this suit in district court in order to collect unpaid federal taxes owed by Malcolm McCallum. The district court granted the government's motion for summary judgment and entered judgment against the taxpayer.

On appeal, McCallum argues that the district court erred in granting summary judgment because the government filed its complaint out of time, because the assessments were unauthorized and procedurally...

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