United States v. Wainer

PERRY, District Judge.

The defendant’s motion to amend his answer to conform to the evidence, offered pursuant to the provisions of Rule 15(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A. presents for judicial determination the question as to whether a release, through compromise, of one assessee from the joint and several assessments made under Section 2800(d), Internal Revenue Code, releases the other assessee.

Section 2800(a) (1) of Title .26, U.S.C.A. provides that “There shall be levied and collected on all distilled spirits in bond or produced in or imported into the United States…