RIDGE, District Judge.
On June 5, 1957, plaintiff commenced this action against E. O. Bookwalter, District Director of Internal Revenue and the United States of America. In Count I of the complaint, captioned "Petition for Debt," plaintiff seeks to recover certain money seized by defendant E. O. Bookwalter, Director, under an assessment made on November 23, 1956, for income taxes allegedly due and owing to the United States of America by plaintiff.
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