United States v. Burton W. Turner, and Dorothy Turner

SNEED, Circuit Judge:

The United States was granted summary judgment in its action against appellants brought in May, 1976 to reduce judgment an unpaid income tax assessment made in July, 1969. The district court denied the challenge to the timeliness of the government’s action, correctly holding that under 26 U.S.C. § 6503(b) and McAuley v. United States, 525 F.2d 1108 (9th Cir. 1975), the taxpayers’ bankruptcy had the effect of suspending the running of the six-year statute of limitations period for one year, thereby making this action timely. We affirm.

Section 6503(b) suspends the running…