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U.S. v. GENIVIVA

No. 93-3254.

16 F.3d 522 (1994)

UNITED STATES of America v. Cosmo S. GENIVIVA, Jr., Individually and as Executor for the Estate of Helen Geniviva; Brian Geniviva; Marilyn Geniviva Brian Geniviva and Marilyn Geniviva, Appellants

United States Court of Appeals, Third Circuit.

Decided February 7, 1994.

Attorney(s) appearing for the Case

George B. Stegenga, (argued), Stegenga & Geary, Washington, PA, for appellants.

Gary R. Allen, Bruce Ellisen, Scott P. Towers, (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, Paul J. Brysh, Office of U.S. Atty., Pittsburgh, PA, for appellee.

Before BECKER, NYGAARD and WEIS, Circuit Judges.

OPINION OF THE COURT

NYGAARD, Circuit Judge.

Brian and Marilyn Geniviva appeal from an order of the district court granting summary judgment to the United States in its action to impose transferee liability against them for unpaid taxes due from the estate of Helen Geniviva. The district court held that the suit was not time-barred, even though no assessment was filed under 26 U.S.C. § 6901 and the time for doing so had passed. Because a section 6901...

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