COXE, District Judge.
I think it is too clear even for argument that this complaint does not state a cause of action against the Collector. The plaintiff is a mere judgment creditor of the taxpayer, and in no position to challenge the seizure. I do not believe, either, that the plaintiff has any standing to maintain a suit to recover taxes erroneously collected from a third party.
The motion of the defendant to dismiss the complaint for insufficiency...
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