Legal Opinion
United States v. McCann
District Court, S.D. California
Decided July 1, 1966No. Civ. No. 3455-SD-CPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JAMES M. CARTER, Chief Judge.
26 U.S.C. § 6503(b), states that the period of limitations “shall be suspended *633for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the United States * * * and for 6 months thereafter.” In the present case the government filed its lien just over six years from the date of assessment so that if the exempt property ever was in the “custody and control” of the bankruptcy court, the additional six month period will protect the government.
The section leaves much to be desired in…
2Cases cited2 opinions
- Chicago, Burlington & Quincy Railroad v. HallSupreme Court of the United States · 1913
- Baumbaugh v. Los Angeles Morris Plan Co.Court of Appeals for the Ninth Circuit · 1929
3Cited by5 opinions
- United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray VerlinCourt of Appeals for the Fifth Circuit · 1972
- United States v. MalkinDistrict Court, E.D. New York · 1970
- McAuley v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Frank C. McAuley v. United States of America, John A. Metzger and H. A. Waggoner v. United States of America, Lew Schuek Thuen, A/K/A Saxon Lew v. United States of America, Clifford E. Warling v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray VerlinCourt of Appeals for the Fifth Circuit · 1972