TREANOR, Circuit Judge.
These appeals are taken from the judgment of the District Court rendered in a suit on a bond which had been given to secure the payment of a deficiency income tax assessment. The defendants, taxpayer and surety, seek a reversal of the judgment in Cause No. 6401, and the plaintiff, United States, seeks a modification of the judgment in its cross-appeal, Cause No. 6402.
This is a suit on a bond to recover from Bess W. Hamilton, as principal...
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