WALLACE, District Judge.
The plaintiffs, James G. Neville and Helen Neville, husband and wife, bring this action against the defendant, Lynn R. Brodrick, Collector of Internal Revenue for the District of Kansas, to recover a refund of certain income taxes allegedly wrongfully assessed and collected from the taxpayers for the taxable years of 1946, 1947 and 1948, while plaintiffs were residents of Topeka, Kansas.
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