Cooper Agency v. United States

422 F.2d 1331, 25 A.F.T.R.2d (RIA) 940, 1970 U.S. App. LEXIS 9894
Court of Appeals for the Fourth Circuit·Decided April 8, 1970·No. 13873·Published

Opinion

PER CURIAM:

Appellant appeals from an order of the District Court granting the Government’s motion for summary judgment in an action to recover a portion of a payment made in a compromise settlement of certain income tax assessments against the appellant and some fourteen other parties. We affirm for the reasons stated by the District Judge, Cooper Agency v. United States, 301 F.Supp. 871 (D.C.S.C. 1969).

Affirmed.

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Cooper Agency v. United States, 422 F.2d 1331, 25 A.F.T.R.2d (RIA) 940, 1970 U.S. App. LEXIS 9894 (4th Cir. 1970).

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Related

Cooper Agency v. United States
301 F. Supp. 871 (D. South Carolina, 1969)