United States v. Diehl

MEMORANDUM AND OPINION

CARL O. BUE, Jr., District Judge.

I. INTRODUCTION

This action was commenced pursuant to the provisions of the Int.Rev.Code of 1954, § 7401, 1 to reduce to judgment an assessment of income tax liability. The defendant taxpayer in this case, Beth Koehler Diehl (hereinafter defendant), and Kent B. Diehl (hereinafter Mr. Diehl), now- deceased, were married during the entire calendar year 1957, and they filed a joint income tax return for that year in July of 1958. The government’s assessment, which was made on July 21, 1967, concerned four different transactions. The taxpayer…