Court of Appeals for the Sixth Circuit December 14, 1990, 90-3042 (United States v. Joseph H. Hans)

RYAN, Circuit Judge.

In this action to reduce to judgment federal income tax assessments made against taxpayer Joseph H. Hans, the district court denied in part the government’s motion for summary judgment against taxpayer Hans, on the ground that the statute of limitations had run with respect to one of the government’s claims.