PORTERIE, District Judge.
The plaintiff, John B. Atkins, is a resident of Shreveport, Caddo Parish, Louisiana. This is an action to recover income and victory taxes in the amount of $8,054.95, alleged to have been erroneously and illegally collected from plaintiff, plus interest. Jurisdiction exists by virtue of Section 24 (20) of the Judicial Code, as amended, 28 U.S.C.A. § 41 (20) [now § 1346].
On or about March 15, 1944, plaintiff filed his income...
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