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UNITED STATES v. POLAN INDUSTRIES, INC.

Civ. A. No. 1018.

196 F.Supp. 333 (1961)

UNITED STATES of America, Plaintiff, v. POLAN INDUSTRIES, INC., Defendant.

United States District Court S. D. West Virginia, at Huntington.

July 25, 1961.

Attorney(s) appearing for the Case

Duncan W. Daugherty, U. S. Atty., Huntington, W. Va. (Louis F. Oberdorfer, Asst. Atty. Gen., Richard M. Roberts and Norman E. Bayles, Attys., Dept. of Justice, Washington, D. C., on the brief), for plaintiff.

E. Jackson Boggs, Huntington, W.Va. (Fitzpatrick, Huddleston & Bolen, Huntington, W. Va., on the brief), for defendant.

HARRY E. WATKINS, District Judge.

The question to be decided in this case is whether a state statute of limitations is effectively tolled, in favor of the tax collecting authority of the United States and against a debtor of the taxpayer, when the United States makes its assessment against the taxpayer rather than when the United States sues the debtor.

On May 16, 1958, a delegate of the Secretary of the Treasury...

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