JONES, Chief Judge.
Plaintiffs bring this action to recover an amount which they allege the Collector of Internal Revenue collected erroneously as taxes for the year 1948.
Plaintiff C. Wanton Balis, Jr. (hereinafter referred to as plaintiff), had been engaged in the reinsurance brokerage business for a long time. It is a specialized business, requiring intimate contacts between broker and client, connections with reinsurers, and the client's confidence in...
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