United States v. Griswold, Richmond & Glock Co.

THOMAS, District Judge.

This is a suit by the government to collect from a corporate taxpayer and its surety the obligation on a bond given to the plaintiff by the defendants under the authority of section 274(k) of the Revenue Act of 1926 (44 Stat. 55), as a condition to the granting of an extension of time within which to pay a deficiency in tax and interest due by the defendant taxpayer for the calendar year 1920. The bond in suit was given in place of a previous bond, for a further extension of time, which was definitely fixed at one year from October 7, 1931, expiring October 7, 1932. The…