United States v. C & R Investments, Inc., a Corporation

HICKEY, Circuit Judge.

This is a tax refund claim made pursuant to 28 U.S.C. § 1346(a) (1). Taxpayer’s claim was allowed by the trial court and the government filed this appeal. The issue presented in the appeal-is whether the trial court erred in determining that 26 U.S.C. § 6532(b), having barred the government from proceeding against the taxpayer under 26 U.S.C. § 7405, prohibited the government from proceeding in any other manner to collect the tax deficiency?

The claimant, C & R Investments, Inc., is a successor corporation to Sher-old Crystals, Inc. which was a wholly owned subsidiary of…