WESTOVER, District Judge.
Findings of Fact
1. This action arises under Title 28, Section 1346(a)(1) of the United States Code, and under the provisions of the Internal Revenue Laws of the United States, particularly Section 127 of the Internal Revenue Code, 26 U.S.C.A. § 127, for the recovery of internal revenue taxes, namely, income taxes, alleged by plaintiffs to have been erroneously and illegally assessed by the Commissioner of Internal Revenue...
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