DECISION ON THE MERITS
ROBSON, Chief Judge.
This action (the Manilow case) is brought for recovery of $142,581.79 in income tax and $43,839.24 in interest paid by the plaintiff, Nathan Manilow, as an ultimate transferee of the Park Forest Water Company (Water Company) with respect to the federal income tax liability of the Water Company for the year 1958. Fourteen other suits (68 C 2115 through 68 C 2128) arising out of the same transaction and presenting...
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