PETERS, District Judge.
This is an action brought by the plaintiffs to recover $3,378.49, alleged to be an overpayment of income tax assessed against them for the year 1939 and paid under protest.
It appears that the First National Bank of Bath, finding its capital of $400,000 inconveniently large, took appropriate action under the National Bank Act, 12 U.S. C.A. § 21 et seq., and, with the necessary approval of the Comptroller of the Currency, reduced...
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