METZNER, District Judge.
This is a tax refund action. The Government moves for dismissal of the complaint on the ground that it does not state a claim upon which relief can be granted. F.R.Civ.P. 12(b) (6), 28 U.S. C.A.
Plaintiff filed a petition in bankruptcy in June of 1947. In October of that year the District Collector of Internal Revenue filed a proof of claim with the referee in bankruptcy aggregating $200.91. The plaintiff was subsequently discharged...
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