FORD, District Judge.
These are two actions to recover federal income taxes. In the first, a suit against the United States, the plaintiffs, trustees under the will of Edwin Ginn, seek recovery of income taxes claimed to have been erroneously assessed and collected from these plaintiffs in the amount of $7,101.93 for the year 1931 and in the amount of $9,885.03 for the year 1932. In the second, a suit against Thomas B. Hassett, Acting Collector of Internal Revenue...
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