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UNITED STATES v. AMORI

No. 33525.

136 F.Supp. 601 (1955)

UNITED STATES of America, Plaintiff, v. Joseph AMORI, Angela Amori, Defendants.

United States District Court N. D. California, S. D.

December 14, 1955.

Attorney(s) appearing for the Case

Lloyd H. Burke, U. S. Atty., William B. Spohn, Asst. U. S. Atty., San Francisco, Cal., for plaintiff.

George M. Naus, Harold B. Lerner, San Francisco, Cal., Nathan Kessler, Oakland, Cal., for defendants.

OLIVER J. CARTER, District Judge.

The United States moves for summary judgment in its suit against a husband and wife for unpaid income tax incurred in the year 1947. Defendants' main defense is that the statute of limitations has run. Both plaintiff and defendants agree that the applicable statute of limitations is Section 276(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 276(c), which provided in part:

"Collection after assessment. Where the...

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