ORDER
NEWELL EDENFIELD, District Judge.
This action, brought pursuant to 26 U.S.C. § 7422 for a tax refund, is currently before the court on the Government's motion for partial summary judgment, Rule 56, Fed.R.Civ.P.
Plaintiff in this action seeks to recover amounts levied upon by the Government in partial satisfaction of a wagering excise tax assessment. On March 30, 1974, agents of the Georgia Bureau of Investigation (GBI) seized cash belonging...
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