Legal Opinion
Walter T. Coy v. United States
Court of Appeals for the Ninth Circuit
Decided May 29, 1967No. 20339PublishedCited by 5 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge:
The government secured a judgment on May 17, 1965, against Coy for $282,-413.64. This was for federal admissions taxes plus interest for the years 1949, 1950 and 1951 and federal income taxes for the years 1942, 1944, 1945, 1947 and 1948. Internal Revenue’s determinations of deficiencies in the two types of taxes were made and notices thereof given in the period January 8, 1953, to March 1, 1953.
The suit for collection was filed September 17, 1964. The central question here involves whether the six-year statute of limitations 1 was applicable to the government’s…
2Cases cited5 opinions
- United States v. National Wholesalers, a Corporation M-D Parts Manufacturing Company, National Parts Company and Henry MezoriCourt of Appeals for the Ninth Circuit · 1956
- Morris Moskowitz v. United StatesUnited States Court of Claims · 1961
- Boughton v. United StatesUnited States Court of Claims · 1876
- Metcalf v. CommissionerUnited States Board of Tax Appeals · 1929
- United States v. SmithDistrict Court, N.D. Ohio · 1956
3Cited by5 opinions
- United States v. H. Barry Ressler and Oscar M. WilliamsCourt of Appeals for the Fifth Circuit · 1978
- United States v. Orville Wayne McGeeCourt of Appeals for the Ninth Circuit · 1993
- Coy v. RaabeWashington Supreme Court · 1969
- Brooks v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- Brooks v. United StatesCourt of Appeals for the Fourth Circuit · 1987