US v. DONOVAN, 02-3260
In a case in which plaintiff sought to reduce to judgment certain tax assessments, summary judgment to defendant is reversed where the statute of limitations began to run again on the date of the acknowledgment in writing of the withdrawal of the offer in compromise, making the suit timely.
- Decided 10/31/2003
- Published 10/31/2003
- Before BOGGS, Chief Circuit Judge; GILMAN, Circuit Judge; and MARBLEY, District Judge.
- United States Sixth Circuit
- For Appellant:
- David English Carmack (briefed), Robert J. Branman (briefed), United States Department of Justice, Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellant.
- For Appellees:
- Irving Bell (briefed), Cleveland, OH, for Defendant-Appellee.