United States v. Fischer

CHASE, Circuit Judge.

The plaintiff brought suit against the defendant on March 5, 1934, to recover income taxes for the years 1920 and 1921 due from the estate of Richard F. Fischer, deceased. A summons upon which was indorsed the nature of the action was served upon the defendant on March 26, 1934.

On April 9, 1934, the parties stipulated that defendant might have until May 10th to appear and answer and before that date extended the time to June 8th. On June 6th the defendant filed his appearance with a demand for a copy of the complaint.

Nothing further was done until on March 20, 1936, the…