MISHLER, District Judge.
This is an action to recover an alleged overpayment of taxes in the sum of $17,689 for the years 1944 and 1945.
Defendant moves to dismiss the complaint pursuant to Rule 12(b) of the Rules of Civil Procedure, 28 U.S.C.A.
The basis of the application by the defendant is found in Section 322(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 322(b), which provides as follows:
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