DONOHOE, Chief Judge.
Petitioners have brought this action to recover certain taxes which they allege were erroneously and unlawfully assessed and collected by George W. O'Malley, formerly Collector of Internal Revenue for this district. Since the action was started prior to Mr. O'Malley's retirement, this court has jurisdiction, 28 U.S.C.A. § 1340, and the action survives his retirement. See Patton v. Brady,
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