ROGERS, District Judge.
This is an action to recover income taxes and interest paid under the provisions of the Internal Revenue Code of 1939, jurisdiction existing against the United States of America by Section 1346(a) (1), Title 28 U.S.C.A., inasmuch as plaintiffs paid the income tax and interest which they allege were illegally assessed and illegally collected by the District Director of Internal Revenue at Albuquerque, New Mexico. An Answer was filed by the United...
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