Stafford Mills v. White

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 than the collector, is the real party in interest, and that it has not given its consent to be sued.

It is my opinion that the…