Fix v. Philadelphia Barge Co., 290 U.S. 530 (1934)

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Fix v. Philadelphia Barge Co.

No. 153

Argued December 13, 1933
Decided January 8, 1934
290 U.S. 530

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

Though an action brought by a collector of internal revenue on a bond running to him or his successors will abate upon his resignation unless a successor is substituted as provided by the Act of February 13, 1925, the cause of action survives and may be enforced by a successor through another action. P. 533.

63 F.2d 258 reversed.

Certiorari to review the affirmance of a judgment sustaining a plea to an action by a collector of internal revenue on a bond given as security for taxes. 60 F.2d 333.