Legal Opinion

United States v. Lee

District Court, E.D. Pennsylvania

Decided October 28, 1971No. Civ. A. No. 69-2990PublishedCited by 2 opinions

1Opinion of the Court

OPINION AND ORDER

MASTERSON, District Judge.

This Opinion and Order relates only to a motion for Summary Judgment filed by defendant, Thomas S. Lee. The complaint in this case was filed on December 24, 1969 to collect tax deficiencies of $36,085.54 assessed against Thomas S. Lee in 1952, almost two decades ago. It is alleged that Lee failed to withhold and pay over income and F.I. C.A. taxes for certain periods during 1951 and 1952.

The gap between the assessments and this collection has been bridged by three “agreements” between the government and Lee which extended the applicable Statute of…

2Cases cited2 opinions

  1. Mac Rohde, A/K/A Max Ralph Rohde, A/K/A Mack Rohde v. United StatesCourt of Appeals for the Ninth Circuit · 1969
  2. Fleitmann v. BurnetCourt of Appeals for the D.C. Circuit · 1933

3Cited by2 opinions

  1. Pennsylvania Transfer Co. of Philadelphia, Inc. v. WhinstonDistrict Court, E.D. Pennsylvania · 1972
  2. United States v. MensikDistrict Court, N.D. Illinois · 1974

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