ABRUZZO, District Judge.
Plaintiffs instituted this action to recover the sum of $15,056.29 representing income taxes for the calendar year 1943 and interest which they allege was erroneously and illegally assessed and was erroneously and illegally collected by the Collector and Acting Collector of Internal Revenue for the First District of New York.
The action is brought under Title 28 of the United States Code, §§ 1346 and 1402(a).
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