J. JOSEPH SMITH, Chief Judge.
This is an action under Section 1346 of Title 28 U.S.C. by the plaintiffs Damiano Arras and Angelina Arras, against the United States of America and the Collector of Internal Revenue for this collection district, to recover allegedly illegal tax payments made by the plaintiffs during the years 1949 through 1953 inclusive. The outcome of this case hinges on whether certain payments received by the plaintiffs during the years in question...
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