United States of America, Plaintiff-appellee, v. Jerome Cohen, Defendant-appellant, 816 F.2d 673 (4th Cir. 1987)

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US Court of Appeals for the Fourth Circuit - 816 F.2d 673 (4th Cir. 1987) Submitted March 2, 1987. Decided April 15, 1987

Before HALL and WILKINS, Circuit Judges, and TIMBERS, Senior Circuit Judge of the United States Court of Appeals for the Second Circuit, sitting by designation.

Ronald E. Temkin, on brief, for appellant.

Charles R. Brewer, United States Attorney; Roger M. Olsen, Assistant Attorney General; Michael L. Paup; Ann Belanger Durney; Patricia M. Bowman, Tax Division, Department of Justice on brief, for appellee.


Jerome Cohen appeals from the district court judgment enforcing a settlement agreement for payment of unpaid employee withholding taxes. We affirm.

The district court summarily enforced a settlement agreement between appellant and the government which was indisputably evidenced by correspondence of counsel for the parties. The district court refused to dismiss the action for the government's failure to fully comply with certain conditions of a previous dismissal order.

We have carefully reviewed the arguments raised on appeal and find no ground for disturbing the district court's summary enforcement of the settlement agreement of the parties.