REEVES, Chief Judge.
This is an action in two counts for refund of taxes alleged to have been paid by the plaintiffs for the years 1944 and 1945. It is averred in the complaint that one Morris Bramsohn in fact paid the taxes for them and by reason thereof they ask that he be made a party defendant. Moreover, they say that he has interposed a claim in like manner for a refund of the said taxes. Apparently it is the desire of the plaintiffs to have a determination or...
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