TAYLOR, District Judge.
The plaintiff brings this suit against the United States to recover income taxes alleged to have been erroneously assessed and collected. Pursuant to a motion by the United States an order was entered naming A. R. Spaulding, plaintiff's former husband, a party plaintiff; Spaulding, however, made no appearance in this action.
This Court's jurisdiction is based on 28 U.S.C.A. § 1346(a) (1).
The issue in this case is whether...
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