SWEENEY, District Judge.
This is an action at law to recover a portion of the taxes reported and paid by the plaintiffs for the year 1932, on the theory that a mistake was made in reporting the true income. The defendant denies that the taxes in question were erroneously reported, or illegally assessed, collected, and retained by the United States as alleged by the plaintiffs.
Findings of Fact.
The plaintiffs are trustees under the deed of trust...
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