WRIGHT, District Judge.
The complainants have paid under protest an income tax deficiency claimed by the Collector of Internal Revenue at New Orleans to be due for the year 1943 and bring these actions to recover the payments with interest. All three actions arise out of the affairs of the partnership of Doullut & Ewin, composed of the late James P. Ewin and the late Paul Doullut. Mrs. Lucille S. Ewin appears as widow in community of her late husband. The estate...
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