United States v. Vera R. Maxwell, and Hugh Stanton Parker, Etc.

In this suit by the United States against defendant taxpayers to reduce to judgment assessments of income taxes, the principal issue is whether the 6-year period of limitation- prescribed by Section 6502(a) (1) of the Internal Revenue Code of 1954 had run prior to institution of the action.

A jeopardy assessment was made on March 24, 1959 against taxpayers, and the complaint herein was filed August 9, 1968, 9 years, 4 months, and 16 days later. However, on August 3, 1959, taxpayers filed a petition in the Tax Court of the United States for a redetermination of the tax liability and the Tax…