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UNITED STATES v. WALDIN

Civ. A. No. 15625.

139 F.Supp. 156 (1951)

UNITED STATES of America v. Ernest T. WALDIN.

United States District Court E. D. Pennsylvania.

July 23, 1951.

Attorney(s) appearing for the Case

Gerald A. Gleeson, U. S. Atty., James P. McCormick, Asst. U. S. Atty., Philadelphia, Pa., for plaintiff.

Benjamin R. Donolow, Philadelphia, Pa., for defendant.

GANEY, District Judge.

Section 4047(e) (10) of the Internal Revenue Code, Title 26 U.S.C., provides: "Every officer or agent appointed and acting under the authority of any revenue law of the United States—

* * * * *

"Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money * * * for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged...

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