District Court, D. South Carolina April 22, 1963, No. AC/894 (United States v. Shanman)

WYCHE, District Judge.

The above case is before me upon motion of the defendant for “an Order of Summary Judgment dismissing the foregoing action against him on the ground that the proceeding is barred by the Statute of Limitation relating to the collection of income taxes allegedly due, particularly Section 6502 of Title 26, United States Code.