United States v. Root

HUTCHESON, Circuit Judge.

The United States brought this suit on a bond given by appellee Root in connection, with an abatement claim. By the condition of the bond Root and his surety, the other appellee, obligated themselves to pay “all sums of money finally adjudicated by the Commissioner of Internal Revenue to be due the United States by the principal for the period covered by the claim as taxes, penalties and interest.”

Appellee Root contended that, because at the time the bond was exacted the tax was uncollectible because barred, the- obligation of the bond to' pay the amount of the tax…