United States v. E. Hogshire, Son & Co.

GRONER, District Judge.

The United States are suing Hogshire and the bonding company for $1,634.62. The action is brought to recover on a bond executed by Hogshire as principal and the bonding company as surety, and was conditioned to pay, on demand by the collector, such tax as the Commissioner found to be due. The defendant, on April 1, 1918, filed its corporation income and excess profits tax return for the year 1917, and paid the tax. On March 26, 1923, and within the five-yea/r period, the Commissioner assessed an additional tax of $1,105.55, and in the latter part of April, following,…