PATTERSON, District Judge.
The respondent moves to dismiss the petition for insufficiency on its face.
The suit is to recover $1,000 paid in compromise of a disputed tax liability. The case made out by the petition is that the petitioner made an assignment for the benefit of creditors; that the Collector of Internal Revenue filed a claim with the assignee in the amount of $3,360 for tax claimed to be due by reason of section 609 of the Revenue Act of 1932...
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