# Joseph P. Lucia v. United States of America

> Court of Appeals for the Fifth Circuit · August 23, 1971 · 447 F.2d 912

URL: https://www.frixlaw.com/law-library/cases/9457277

## Case

- **Full name:** Joseph P. LUCIA, Plaintiff-Appellant, v. UNITED STATES of America Et Al., Defendants-Appellees
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** August 23, 1971
- **Citations:** 447 F.2d 912; 28 A.F.T.R.2d (RIA) 5481; 1971 U.S. App. LEXIS 8406
- **Precedential status:** Published
- **Opinion:** Concurrence by Coleman
- **Judges:** Coleman, Simpson, Roney
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9457277

## Opinion text

COLEMAN, Circuit Judge
(specially concurring):
I agree with the view that Lucia’s failure to file the wagering tax returns would not toll the statute of limitations. If the statute has, in fact, run, then the litigation is controlled by one of the rules announced in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1 , 82 S.Ct. 1125 , 8 L.Ed.2d 292 (1962): i.e. “[I]f it is clear that under no circumstances could the Government ultimately prevail, the central purpose of the Act [Section 7421(a), Internal Revenue Code of 1954] is inapplicable”, 370 U.S. at 7 , 82 S.Ct. at 1129 .
It is upon this consideration that I concur in the foregoing opinion of the Court.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9457277. Public record. Not legal advice.