MANDELBAUM, District Judge.
This is a motion to dismiss the petition on the ground that the petitioner is not the real party in interest.
This proceeding, brought pursuant to the Tucker Act (Title 28 U.S.C.A. Sec. 41), is for the recovery of income taxes alleged to have been erroneously and illegally collected from the petitioner, as withholding agent under Section 143 of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. § 143.
The petition alleges...
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