Hector v. United States
| Decision Date | 18 March 1958 |
| Docket Number | No. 16736.,16736. |
| Citation | 255 F.2d 84 |
| Parties | Harry H. HECTOR, Appellant, v. UNITED STATES of America, Appellee. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Robert Ward, Miami, Fla. (Ward & Ward, Miami, Fla., on the brief), for appellant.
Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Ellis N. Slack, I. Henry Kutz, S. Dee Hanson, Attys., Dept. of Justice, Washington, D. C., James L. Guilmartin, U. S. Atty., Miami, Fla. (Richard R. Booth, Asst. U. S. Atty., Miami, Fla., on the brief), for appellee.
Before HUTCHESON, Chief Judge, and BORAH and TUTTLE, Circuit Judges.
Appealing from the judgment for individual income taxes timely assessed against him, entered in "a proceeding in court * * * begun (1) within six years after the assessment of the tax" to obtain an in personam judgment against him for the amount of the assessed and unpaid taxes, taxpayer is here insisting that it was entered in derogation, indeed in violation of the limitation upon collection of income taxes after assessment imposed by Sec. 276(c) of the Internal Revenue Code of 1939.1
Putting the basic question involved in this appeal as he sees it, the taxpayer thus states it:
"Can the United States of America several weeks prior to the expiration of the six year Statute of Limitations as provided in the Internal Revenue Code, file a suit against a taxpayer against whom the Government has an assessment, not for the purpose of attempting to collect the assessment but purely for the purpose of obtaining a judgment against him in the Federal Courts, which judgment after rendition will under Florida law be good for an additional seven years after the entry of the judgment, or is the United States of America limited under the applicable statutes to a period of six years after the assessment in which to collect the tax and if the tax is not collected within that time, any further proceedings or actions are barred?"
Thus stating the question and standing upon United States v. Havner, D.C., 21 F.Supp. 985 (), Bowers v. New York & Albany Lighterage Co., 273 U.S. 346, 47 S.Ct. 389, 71 L.Ed. 676, and Commissioner of Internal Revenue v. Wilson, 10 Cir., 60 F.2d 501, appellant contends that the effect of the judgment appealed from is to amend the statute by extending the six year period of limitation for "collection after assessment" by seven years, the life of a judgment under the Statutes of Florida.
The United States thus states the question presented:
"Whatever the District Court, in entering the judgment appealed from,...
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U.S. v. Edelman
...a suit for an in personam judgment against the taxpayer.” Moyer v. Mathas, 458 F.2d 431, 434 (5th Cir.1972) (citing Hector v. United States, 255 F.2d 84 (5th Cir.1958)). A suit against a taxpayer to reduce assessments of federal income tax to judgment is a “proceeding in court” for the purp......
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U.S. v. Weintraub
...(§ 6502 requires only levy or suit within six years of assessment and does not limit means for enforcing assessment); Hector v. United States, 255 F.2d 84 (5th Cir. 1958) (suit filed within six years of assessment tolls limitation period Indefinitely ); United States v. Ettelson, 159 F.2d 1......
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US v. Brickman, 95 C 2843.
...institution of a suit to enforce tax liability extends the life of an assessment lien beyond the six-year period); Hector v. United States, 255 F.2d 84, 85 (5th Cir.1958) (holding that suit filed within six years of assessment tolls the limitation period indefinitely); Ettelson, 159 F.2d at......