BREWSTER, District Judge.
This is a bill in equity, brought by a taxpayer against the Collector of Internal Revenue for this district, and the remedy sought is a decree dissolving, discharging, and removing a tax lien upon certain real estate of the complainant, which the respondent caused to be recorded in June, 1927. The matter is before the court on the respondent's motion to dismiss on two grounds, first, want of equity, and, second, that the United States, rather...
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