BROADDUS, District Judge.
Jurisdiction.
1. This action is to secure a refund of income taxes paid to H. C. Jones, Collector of Internal Revenue for the United States within Oklahoma. As Jones was not the collector at the time the suit was filed, it was properly filed against the United States in the Northern District of Oklahoma. 28 U.S.C.A. § 41(20).
2. The first cause of action embraces a claim for a refund of income taxes paid by the plaintiff...
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