Sidbury v. Gill

GILLIAM, District Judge.

This is an action arising upon the petition of a taxpayer, resident of the Eastern District of North Carolina, against the Collector of Internal Revenue, resident of the Middle District of North Carolina; and the remedy sought is a decree removing certain tax liens now recorded against properties of the petitioner, which liens were filed by the respondent, and further asking a money judgment as damages which were alleged to have grown out of the cloud on title created by the tax liens.

The respondent, through the United States Attorney, entered a timely motion to…