HINCKS, District Judge.
This is an action in which the plaintiffs seek to recover a $3,954.15 payment of deficiency income tax for the year 1940, with interest thereon.
Findings of Fact.
1. The plaintiffs are duly appointed, qualified and acting trustees of the certain trusts created under the will of Constand A. Moeller, late of the City and County of New Haven, and State of Connecticut, in the Probate District of New Haven, deceased.
2...
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