Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.

UNITED STATES v. SALADOFF

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF PENNSYLVANIA


June 26, 1964

UNITED STATES of America
v.
Sara SALADOFF, Administratrix of Estate of Joseph Saladoff, Dec'd

The opinion of the court was delivered by: HIGGINBOTHAM

.on March 12, 1954, plaintiff-United States (government) made assessments against defendant's testator, Joseph Saladoff, (taxpayer) *fn1" for the tax years 1948, 1949 and 1950 in the amounts of $ 11,108.06, $ 8,078.70 and $ 3,120.10, respectively.

On April 18, 1956, the government accepted taxpayer's offer to compromise these assessments for the sum of $ 15,000.00, with $ 7500.00 to be paid within one year and the balance ($ 7500.00) payable in monthly installments of $ 300.00 beginning on the thirteenth month after the acceptance of the agreement. Also incorporated in the agreement -- which was on Standard Form 656C, as required by law *fn2" -- was the following default provision:

 'As a part of this offer, it is agreed that upon notice to the proponent of the acceptance of this offer in compromise of the liability aforesaid, the proponent shall have no right, in the event of default in payment of any installment of principal or interest due under the terms of the offer, to contest in court or otherwise the amount of the liability sought to be compromised, and that in the event of such default the Commissioner of Internal Revenue, at his option, (1) may proceed immediately by suit to collect the entire unpaid balance of the offer, or (2) may disregard the amount of such offer and apply all amounts previously paid thereunder against the amount of the liability sought to be compromised and may, without further notice of any kind, assess and/or collect by distraint or suit (the restrictions against assessment and/or collection being hereby specifically waived) the balance of such liability.'

 Thus, in short, taxpayer agreed not to contest the original assessed liability in the event of default of any installment due under the settlement. An examination of the record of payments under the compromise agreement indicates substantial noncompliance with its terms. These payments were as follows: Date Amount /-- /-- April 8, 1956 $ 3,500.00 July 30, 1957 400.00 October 25, 1957 300.00 July 14, 1958 300.00 December 2, 1958 200.00 February 5, 1959 80.00 May 6, 1959 300.00 June 1, 1959 538.64 July 10, 1959 200.00 August 19, 1959 100.00 September 18, 1959 100.00 October 19, 1959 100.00 November 19, 1959 200.00 December 23, 1959 200.00 March 24, 1960 100.00 April 25, 1960 100.00 May 25, 1960 100.00 June 27, 1960 100.00 July 26, 1960 100.00 August 26, 1960 100.00 September 27, 1960 100.00 October 26, 1960 100.00 November 29, 1960 100.00 December 28, 1960 100.00 January 31, 1961 100.00 March 3, 1961 100.00 March 30, 1961 100.00 April 28, 1961 100.00 May 24, 1961 50.00 $ 7,968.64

19640626

© 1992-2004 VersusLaw Inc.



Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.