United States v. Alvin C. Moyer and Jacob E. Moyer D/B/A Moyer Brothers, Alvin C. Moyer

420 F.2d 375, 25 A.F.T.R.2d (RIA) 70
CourtCourt of Appeals for the Third Circuit
DecidedJanuary 9, 1970
Docket17922
StatusPublished
Cited by13 cases

This text of 420 F.2d 375 (United States v. Alvin C. Moyer and Jacob E. Moyer D/B/A Moyer Brothers, Alvin C. Moyer) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Alvin C. Moyer and Jacob E. Moyer D/B/A Moyer Brothers, Alvin C. Moyer, 420 F.2d 375, 25 A.F.T.R.2d (RIA) 70 (3d Cir. 1970).

Opinion

OPINION OF THE COURT

PER CURIAM.

The District Court held that the Government’s action to reduce to judgment certain taxes, penalties and interest was not barred by the statute of limitations because the running of the limitations period was suspended by the appellant taxpayer’s submission of an offer in compromise for the period during which the offer was pending and for one year thereafter. This appeal followed.

On review of the record we find no error for the reasons so well stated in the Memorandum Opinion of Judge Sorg.

The Order of the District Court entering judgment in favor of the Government will be affirmed.

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Bluebook (online)
420 F.2d 375, 25 A.F.T.R.2d (RIA) 70, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-alvin-c-moyer-and-jacob-e-moyer-dba-moyer-brothers-ca3-1970.