Legal Opinion
United States v. Olympic Savings & Loan Ass'n
District Court, W.D. Washington
Decided January 13, 1988No. C87-910DPublished
1Opinion of the Court
MEMORANDUM AND ORDER
DIMMICK, District Judge.
THIS COURT has before it defendant’s motion for a judgment on the pleadings. Defendant contends that the government’s tax claim is barred by the statute of limitations. The issue presented apparently is one of first impression: whether the government’s agreement with a taxpayer to extend the period of limitations may be enforced against a third party. For the following reasons, defendant’s motion is denied.
BACKGROUND
Defendant Olympic Savings & Loan Association paid wages directly to employees of Hank Hanson Builder who were hired to construct a…
2Cases cited13 opinions
- Samuel CONERLY, Plaintiff-Appellant, v. WESTINGHOUSE ELECTRIC CORP. Et Al., Defendants-AppelleesCourt of Appeals for the Ninth Circuit · 1980
- Federal Deposit Insurance Corporation, Etc. v. Osvaldo CardonaCourt of Appeals for the First Circuit · 1983
- Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
- United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
- Melba Schuster, Formerly Melba D. Baker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Melba Schuster, Formerly Melba D. Baker, United California Bank v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. United California BankCourt of Appeals for the Ninth Circuit · 1962
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