District Court, E.D. Pennsylvania July 23, 1951, Civ. A. No. 15625 (United States v. Waldin)

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—

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“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