Legal Opinion
United States v. Daryl Kollman
Court of Appeals for the Ninth Circuit
Decided December 16, 2014No. 10-36059PublishedCited by 7 opinions
1Opinion of the Court
OPINION
2Per curiam
Daryl J. Kollman appeals the district court’s judgment in an action by the United States to reduce to judgment income tax assessments for the 1996 calendar year and to foreclose on certain properties. The district court determined, among other things, that the government’s collection suit was not barred by the ten-year statute of limitations. See 26 U.S.C. § 6502(a)(1). 1 The court did so on the basis that the running of the statute of limitations had been tolled. See § 6330(e)(1). Kollman asserts that the district court erred. We disagree and affirm.
BACKGROUND
On November 24, 1997, the…
3Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Burnett v. New York Central RailroadSupreme Court of the United States · 1965
- International Union of Electrical, Radio & MacHine Workers v. Robbins & Myers, Inc.Supreme Court of the United States · 1976
- Northcross v. Memphis Board of EducationSupreme Court of the United States · 1973
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4Cited by7 opinions
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- United States v. HoweDistrict Court, D. Idaho · 2020
- United States v. HoweDistrict Court, D. Idaho · 2020
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