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FREEMAN v. MAYER

Civ. A. No. 534-55.

146 F.Supp. 202 (1956)

Louis FREEMAN, Trustee in Bankruptcy of Brokol Manufacturing Company, Plaintiff, v. Joseph F. J. MAYER, District Director of Internal Revenue for the District of New Jersey, Defendant.

United States District Court D. New Jersey.

October 25, 1956.

Attorney(s) appearing for the Case

Bergman & Rothbard, by Sidney M. Bergman, Newark, N. J., for plaintiff.

Raymond Del Tufo, Jr., U. S. Atty., by Hamilton F. Kean, Asst. U. S. Atty., Newark, N. J., for defendant.

MODARELLI, District Judge.

The defendant re-argued two issues: Whether the United States may be made a party; whether 28 U.S.C.A. § 2410 confers jurisdiction over the subject matter. The court has reconsidered its earlier opinion filed January 13, 1956, and has decided to replace it with the following opinion:

This is a motion by the defendant to dismiss the complaint upon the following grounds:

1. The complaint fails to comply with the provisions...

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