No. 817.

313 U.S. 289 (1941)


Supreme Court of United States.

Decided May 26, 1941.

Attorney(s) appearing for the Case

Mr. Harry S. Hall, with whom Mr. Nathaniel E. Wheeler was on the brief, for petitioner.

Mr. Edward J. Ennis, with whom Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Lee A. Jackson were on the brief, for the United States.

MR. JUSTICE STONE delivered the opinion of the Court.

A collector of internal revenue, who had accepted a surety bond filed with him by a taxpayer to accompany his claim for abatement of income tax, consented to termination of all liability upon the bond and surrendered it before its obligation was fully satisfied. The questions for decision are whether the collector had power to release the obligation of the bond and, if...

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