PHILLIPS, Circuit Judge.
The Mid-Continent Petroleum Corporation brought this suit against A. C. Alexander, individually and as collector of Internal Revenue, to enjoin the summary collection from it as transferee pursuant to section 280 (a) (1), Revenue Act of 1926, section 1069 (a) (1), title 26, USCA, section 311 (a) (1), Revenue Act 1928, section 2311 (a) (1), title 26, USCA, of certain income taxes assessed against the Burbank Oil Company.
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