United States v. Erb

COKE, District Judge.

This is a motion by the plaintiff for judgment on the pleadings, and also for summary judgment under the state court practice.

The action is to recover $150,000, with interest, on an abatement bond, given to the collector of internal revenue by Elmer E. Smathers, on May 18, 1925, conditioned that “if the said claim in abatement shall be denied in whole or in part * * * and upon notice and demand * * * the said E. E. Smathers pays * * * the said tax, or such amount thereof as may be found due, together with such penalties and interest as may accrue thereon, then this…