(DOWNLOAD) "United States v. Wolper" by Second Circuit Circuit Court Of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: United States v. Wolper
- Author : Second Circuit Circuit Court Of Appeals
- Release Date : January 07, 1936
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This is an action upon a bond executed by David Zweben as principal, and three sureties, of whom the appellant Wolper was one. The principal was indebted to the United States for an unpaid balance of the income tax assessed upon his return for the year 1929. Payment was overdue, and a warrant of distraint had been served upon him by the collector of internal revenue. To induce the collector to forego execution of the warrant and to delay collection the bond in suit was given on April 21, 1931. It recites that the principal has applied to the collector for an extension of time until October 1, 1931, within which to pay his 1929 tax liability, amounting to $4,513.27, plus additional interest until paid; and that the purpose of the bond is to enable Zweben "to avoid the immediate collection of an outstanding internal revenue tax liability as well as to insure the ultimate satisfaction of the same by the payment thereof." The bond bound the makers thereof to the United States in the sum of $6,000, and was conditioned upon the principals satisfying the aforesaid tax liability with such legal additions thereto in the way of penalty and interest as might be due, by payment to the collector on or before October 1, 1931, "the due date as stated above." Subsequent to delivery of the bond, several small payments, the last on May 7, 1932, reduced the tax arrears to $3,190.78, plus interest. After unavailing demands for payment had been made upon the principal and sureties, the present action was brought against them on March 6, 1933. The defendant wolper filed an answer, which was stricken out as presenting no defense. Summary judgment went against him, and he has appealed.
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