MISHLER, District Judge.
Motion for an order vacating a notice of levy upon a safe deposit box owned by plaintiff filed by the District Director of Internal Revenue, arising out of assessments made against Robert J. and Dorothy Carroll.
The second claim in the complaint states that plaintiff is the mother of Dorothy Carroll (taxpayer). Plaintiff rented a safe deposit box in defendant bank, The Prudential Savings Bank. On or about November 5, 1953, plaintiff...
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