MEMORANDUM AND ORDER
WILKINS, District Judge.
Plaintiffs Darrell W. Darling, Lawrence A. Moorman, R. Bruce Ware, and Donald G. Morgan are trustees of a trust established by the Telephone War Tax Protest Committee. The trustors have been paying the federal excise tax on their telephone service to the trustees because they believe that the purpose of the tax is to support an unconstitutional war in Vietnam. The trustees have been charged with the duty of determining...
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