United States v. Massachusetts Bonding & Ins.

PATTERSON, District Judge.

Two actions on bonds were by stipulation tried together. The stipulation provided for trial by a jury of one and for a directed verdict. Most of the facts are also covered by stipulation. The first suit involves a bond in connection with an income tax liability of one Jules Hurtig. The second involves a similar bond in connection with an income tax liability of one Samuel Hurtig.

In the first suit, it was shown that on March 12, 1921, J ules Hurtig filed an income tax return for the year 1920, disclosing a tax liability in the amount of $17,379.85, and at the same…