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BOWERS v. AMERICAN SURETY CO.

No. 58.

30 F.2d 244 (1929)

BOWERS, Collector of Internal Revenue, v. AMERICAN SURETY CO.

Circuit Court of Appeals, Second Circuit.

January 7, 1929.

Attorney(s) appearing for the Case

Charles H. Tuttle, U. S. Atty., of New York City (Edward Feldman, Asst. U. S. Atty., of New York City, of counsel), for appellant.

George L. Naught and Samuel H. Kaufman, both of New York City (Sylvester Pindyck, of New York City, of counsel), for appellee.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Circuit Judge (after stating the facts as above).

Section 250(b) of the Revenue Act of 1918 (40 Stat. 1083) provided that, if the Commissioner should determine that the amount paid by a taxpayer was less than should have been paid, the balance should be paid upon notice and demand by the collector. Section 3187 of the Revised Statutes (26 USCA § 116) provided that, if any person was liable to pay taxes which for ten days after notice and demand it neglected...

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