Stanley L. Malkin v. United States

KEARSE, Circuit Judge:

Plaintiff Stanley L. Malkin appeals from a judgment entered in the United States District Court for the Southern District of New York following a bench trial before Whitman Knapp, Judge, dismissing his complaint seeking a refund of income taxes for the year 1979 on the ground that the statute of limitations had run prior to the assessment by the Internal Revenue Service (“IRS”) of a deficiency. On appeal, Malkin contends principally that the district court should have excluded from evidence documents offered by the government to show that he had timely consented to an…