COX, District Judge.
Barrett (an Inspector) and Garner (a Patrolman) with Mississippi Highway Patrol sue the United States for the recovery of income taxes collected on a deficiency assessment for 1959. The Patrol reimbursed Barrett in the amount of $1360 and reimbursed Garner in the amount of $1149 for their personal funds expended primarily for meals and in some part for stamps in the line of duty during the year. The state law fixes the salary of these taxpayers...
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