United States v. Wolper

SWAN, Circuit Judge.

This is an action upon a bond executed by David Zweben as principal, and three sureties, of whom the appellant Wolper was one. The principal was indebted to the United States for an unpaid balance of the income tax assessed upon his return for the year 1929. Payment was overdue, and a warrant of distraint had been served upon him by the collector of internal'revenue. To induce the collector to forego' execution of the warrant and to delay collection the bond in suit was given on April 21, 1931. It recites that the principal has applied to the collector for an extension of…