Cotter v. Luckenbill

BRIGGLE, Chief Judge.

This is a proceeding in which the plaintiff seeks to recover from the defendant, a former Collector of Internal Revenue, certain taxes alleged to have been erroneously or illegally exacted during the defendant’s term of office as such Collector. Process issued out of the Court and was served personally upon the defendant Luckenbill, commanding him to answer the Complaint within 20 days after such service. The United States Attorney has appeared specially and moved to quash the summons and service on the theory that this is in effect a proceeding against the United States…