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SIDBURY v. GILL

Civ. No. 446.

102 F.Supp. 483 (1952)

SIDBURY v. GILL.

United States District Court E. D. North Carolina, Wilmington Division.

February 1, 1952.

Attorney(s) appearing for the Case

Rodgers & Rodgers, Wilmington, N. C., for plaintiff.

Logan D. Howell, Asst. U. S. Atty., Raleigh, N. C., for defendant.

GILLIAM, District Judge.

This is an action arising upon the petition of a taxpayer, resident of the Eastern District of North Carolina, against the Collector of Internal Revenue, resident of the Middle District of North Carolina; and the remedy sought is a decree removing certain tax liens now recorded against properties of the petitioner, which liens were filed by the respondent, and further asking a money judgment as damages which were alleged to have grown out...

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