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MARYLAND CASUALTY CO. v. UNITED STATES

No. 7602.

76 F.2d 626 (1935)

MARYLAND CASUALTY CO. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

March 23, 1935.

Attorney(s) appearing for the Case

H. Reid De Jarnett, of Miami, Fla., for appellant.

Frank J. Wideman, Asst. Atty. Gen., John MacC. Hudson, Sp. Asst. to Atty. Gen.; John W. Holland, U. S. Atty., and Raymond F. Brown, Sp. Asst. to U. S. Atty., both of Jacksonville, Fla., and Rene A. Viosca, U. S. Atty., of New Orleans, La.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The United States in a common-law action sued Maryland Casualty Company as surety on a bond for $4,000 conditioned for the payment of income taxes due by Robert C. Lindsay. A plea of res judicata was stricken and judgment entered for a principal sum of $5,689.51, being the taxes with interest at 1 per cent. per month since they were first demanded of the taxpayer in September, 1926, with interest from date of judgment at 8 per cent. The appeal...

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