THOMAS, District Judge.
This is an action under Section 1346, Title 28 U.S.C.A., claiming refund of income taxes alleged illegally collected from the plaintiff for the period January 1, 1942, to December 31, 1944. The taxes in question were based upon deficiency assessments against the plaintiff and were paid to the Collector in Birmingham, Alabama. Since the Collector to whom the deficiency assessments were paid is no longer in office, suit for refund was instituted...
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