ADAIR, District Judge.
I find the facts to be:
1. The defendant V. Y. Dallman is and at all times mentioned in the complaint filed in this cause was the duly qualified and acting Collector of Internal Revenue for the United States of America, in and for the Eighth District in the State of Illinois.
2. The defendant on December 13, 1946, in his official capacity, notified plaintiffs C. M. Baum, Nora H. Baum, Kathryn J. Jones, Helen Smith, and Glen T...
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