United States v. Alene Conry, United States of America v. Leonard M. Conry

Appellant taxpayers appeal from entry of judgment for the government in a consolidated case in which the district court found them liable for unpaid taxes and issued a decree of foreclosure on their residence. They contend that the government’s suit to collect taxes for taxable years 1956 and 1958 was barred by the statute of limitations, that the foreclosure decree was improper, and that the court below erred in its computation of tax liability.

The statute of limitations issue resolves into an evidentiary question. The limitations period for both assessment of unpaid taxes, 26 U.S.C. §…