PERRY v. ALLEN

No. 16145.

239 F.2d 107 (1956)

George M. PERRY, Sr., Appellant, v. Marion H. ALLEN, Collector of Internal Revenue, Appellee. United States of America, Intervener.

United States Court of Appeals Fifth Circuit.

November 30, 1956.


Attorney(s) appearing for the Case

R. Lamar Moore, Waldo DeLoache, Moore, Gibson, DeLoache & Gardner, Moultrie, Ga., for appellant.

Karl Schmeidler, Atty., Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Frank O. Evans, U. S. Atty., Macon, Ga., for appellee.

Before TUTTLE, CAMERON and JONES, Circuit Judges.


CAMERON, Circuit Judge.

This appeal presents the question whether the Court below was required by Rule 25(a) (1) of the Federal Rules of Civil Procedure, 28 U.S.C.A., to dismiss the action brought by George M. Perry, Sr., Appellant, against the Collector of Internal Revenue, where the Collector died and W. Samuel Edwards, Administrator of his estate (appellee) was not substituted as a party within two years after the Collector's death. Appellant had filed suit for...

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