UNITED STATES v. WOLPER

No. 106.

86 F.2d 715 (1936)

UNITED STATES v. WOLPER et al.

Circuit Court of Appeals, Second Circuit.

December 7, 1936.


Attorney(s) appearing for the Case

Julius M. Jacobs, of New York City, for appellant.

Lamar Hardy, U. S. Atty., of New York City (Richard Delafield, of New York City, Asst. U. S. Atty., of counsel), for the United States.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


SWAN, Circuit Judge.

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...

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