Citations

Full opinion text

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.