DIMOCK, District Judge.
This is an action by a Delaware corporation to recover internal revenue stamp taxes from the United States.
The United States moves to dismiss the complaint pursuant to Rule 12(b) (3) F.R.C.P., 28 U.S.C., on the ground that the action has been brought in the wrong district. It bases its position upon one of the venue provisions of Title 28 of the United States Code. That provision is section 1402 which provides, in substance, that these...
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