MEMORANDUM OPINION AND ORDER
ALBERT V. BRYAN, Jr., District Judge.
This is an action to recover an alleged overpayment of taxes for the year 1970. Jurisdiction is asserted pursuant to 28 U.S.C. § 1346(a)(1). The United States has moved to dismiss, contending that the plaintiffs, previously adjudicated bankrupts, have no standing to sue. That standing, says the United States, belongs only to plaintiffs' trustees in bankruptcy, in whom is vested the claimed...
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