United States v. Branson

SMITH, Chief Justice.

The United States of America brought this action in the nature of a bill of review-in a district court of Hidalgo County to collect the sum of $34,349.53, plus interest, which had been assessed against the American State Bank & Trust Company, in. liquidation, as a deficiency in 1934 income and excess profits taxes. A judgment was rendered against the United States, which gave proper notice of appeal. No appeal bond appears in the record, but the transcript was timely filed in this court. Ap-pellee F. C. Branson, in his capacity as State Banking Commissioner, has presented…