ALLEN, Circuit Judge.
Appeal from a judgment of no cause of action against appellants on their petition for refund of taxes alleged to have been illegally collected. Jury trial was waived, and the court rendered judgment in favor of the appellee upon the ground that appellants were barred from recovery by § 611 of the Revenue Act of 1928, 45 Stat. 791, 26 U.S. C.A. Int.Rev.Acts, page 461, and were not proper parties to maintain the suit.
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