United States v. Moyer

MEMORANDUM

SORG, District Judge.

The plaintiff, United States of America, has filed a Motion for Summary Judgment in this civil action to reduce to personal judgment certain taxes, penalties and interest assessed by the United States for the years 1957, 1958, 1959 and 1960.

There is no dispute, and counsel have stipulated, that the taxes involved, consisting of withholding, social security *755and federal unemployment taxes, were timely assessed in the correct amounts. It is also stipulated that the sole issue for determination here is whether this suit is barred by the Tax Statute of Limitations…