KNOX, District Judge.
This is an action to recover certain items of federal income taxes which plaintiff paid to the federal government during the years 1924, 1925, and 1926. At various times during these years plaintiff was appointed by the Supreme Court of New York, and by the Surrogates' Court of New York County, to act as referee or special guardian in certain specific cases. He accepted such appointments, took the necessary oaths, performed the required services...
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