CAMPBELL, District Judge.
Plaintiff brings this action under 28 U.S.C.A. § 1346(a) (1) for the recovery of 1946 income taxes, which taxes he alleges were illegally assessed and collected in the sum of $3,410.34 with interest at the rate of 6% per annum from March 15, 1947.
The complaint alleges that plaintiff is an attorney; that, in 1941, one Thomas McConnell, also an attorney, began work in an anti-trust action that subsequently ripened into a lawsuit...
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