Maryland Casualty Co. v. United States

GREEN, Judge.

There is no substantial dispute between the parties as to the facts in the case which, so far as material to the legal questions involved, may be summarized as follows :

Plaintiff, as a corporate surety, on May 26, 1927, executed a bond in favor of the defendant for the payment of a deficiency in taxes, including the year 1925, assessed against Robert C. Lindsay, as principal and taxpayer. Subsequently, as shown by the findings, the taxpayer filed a first and then a second amended return of his tax liability for this year. The second amended return showed an overassessment of…