United States v. Steinberg

L. HAND, Circuit Judge.

The defendant appealed from a “final order and judgment * * * entered on the 15th day of February, 1936, which in substance denied his motion -to vacate or modify the default judgment entered in the above entitled action on October 4, 1937”. He prayed that “said order and judgment may be reversed and the defendant’s motion aforementioned granted”. The facts are as follows: the Treasury had large tax claims against the defendant which in April, 1929, he offered to compromise for $10,000, paying down $2500 at the time. In March 1931 he changed his offer for the balance to…