George M. Perry, Sr. v. Marion H. Allen, Collector of Internal Revenue, United States of America, Intervener

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 refund of a partial payment made by him of income taxes assessed for the year 1944, and the Court below denied appellant’s motion…