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James J. LAUGHLIN, Appellant, v. Russell C. HARRINGTON, Commissioner of Internal Re

PER CURIAM.

Appellant asked specific performance of an alleged contract of the Commissioner of Internal Revenue to show appellant records, statements, reports, and other documentary evidence regarding a tax claim against appellant. Since these papers are the property of the United States, the suit is in substance against the United States. The United States has not consented to such a suit. We therefore affirm the judgment dismissing the complaint; of course without prejudice to any remedy appellant may have in the Tax Court where, counsel have informed us, a suit is pending.

Affirmed.

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LAUGHLIN v. HARRINGTON
(May 29, 1958)