MOSCOWITZ, District Judge.
This is a motion by the plaintiff to substitute the United States as sole party defendant in lieu of the present defendant. On or about March 10, 1931, the plaintiff, executor and trustee of the Estate of Rollin J. Plumb, filed an income tax return for the Rollin J. Plumb Trust showing a tax due of $19,519.93. This sum was paid in quarterly installments between March 10, 1931, and December 15, 1931.
On May 19, 1933, the plaintiff...
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