District Court, N.D. New York August 2, 1963, Civ. 8962 (Dwight v. United States)

BRENNAN, Senior District Judge.

Defendant’s motion to dismiss the complaint for failure to state a claim under the provisions of F.R.Civ.P. 12(b) (6) raises the question of the availability

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to the" plaintiffs of the provisions of Section 337 of the Internal Revenue Code of 1954, 26 U.S.C. § 337.