Legal Opinion
United States v. American Casualty Co. of Reading
District Court, W.D. Kentucky
Decided December 29, 1964No. Civ. A. No. 4702PublishedCited by 7 opinions
1Opinion of the Court
SHELBOURNE, Senior District Judge.
The determinative question for a decision on the motions of the United States and the defendant, American Casualty Company, for summary j'udgment is whether the Government’s filing of a proof of claim for unpaid and assessed taxes with the personal representative of an estate constitutes a “proceeding in court which would toll the statute of limitations embodied in Section 6502(a), Title 26 United States Code.
There is no dispute as to the facts, which are set forth in the record by a stipulation and documented exhibits. Sufficient for the purpose of this…
2Cases cited11 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- United States v. EttelsonCourt of Appeals for the Seventh Circuit · 1947
- United States v. Hyman G. Saxe, Executors, (Two Cases)Court of Appeals for the First Circuit · 1958
- In Re McClure Co.District Court, N.D. Georgia · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- In re the Estate of FeinbergNew York Court of Appeals · 1966
- United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, DeceasedCourt of Appeals for the Ninth Circuit · 1980
- United States v. BrickmanDistrict Court, N.D. Illinois · 1995
- United States v. HaddadDistrict Court, D. Rhode Island · 1965
2 more not listed; retrieve them via the Exa API.