MEMORANDUM OPINION AND ORDER
REGAN, District Judge.
This is an action for the recovery of income taxes in the amount of $44,842.90 alleged to have been overpaid by plaintiffs, for the calendar years 1960, 1961 and 1962. The suit was timely filed and jurisdiction of this court exists under 28 U.S.C.A. § 1346. The defendant filed a third-party complaint against the trust under the will of Frank Mesker, Deceased, and against Francis A. Mesker, John B....
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