422 F2d 1331 Cooper Agency v. United States
422 F.2d 1331
70-1 USTC P 9321
COOPER AGENCY, Appellant,
UNITED STATES of America, Appellee.
United States Court of Appeals, Fourth Circuit.
April 8, 1970.
Charles F. Cooper, for appellant.
Joseph O. Rogers, Jr., U.S. Atty., Johnnie M. Walters, Asst. Atty. Gen., and Lee A. Jackson, Atty., Department of Justice, for appellee.
Before SOBELOFF, BOREMAN and BRYAN, Circuit Judges.
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).