MEMORANDUM OPINION AND ORDER
WOOD, District Judge.
This cause having come on for hearing on the 15th day of February, 1973, upon the Motion to Dismiss Plaintiff's First Amended Complaint filed by the defendants, United States of America and R. L. Phinney, District Director of Internal Revenue Service and the Suggestion of Want of Jurisdiction filed by the defendants, William H. Forney and Imperial Investment Company, this Court, after reviewing...
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