FOLLMER, District Judge.
In this action plaintiff Keystone Mercantile Corporation (hereinafter called "Keystone"), seeks to recover from the District Director of Internal Revenue (hereinafter called "Director"), the sum of $4,050.29 presently held in a suspension account pending an adjudication of the rights of the respective parties to the said fund.
The parties filed certain stipulations which in pertinent part may be briefly summarized as follows:
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