JUDGE'S MEMORANDUM
KERR, Judge.
Wortham Machinery Company (Wortham) and other plaintiffs have filed this suit seeking refunds of income taxes assessed and paid. This action was instituted pursuant to 28 U.S.C. §§ 1340, 1346(a)(1) and 1402. The matter was tried to the Court without a jury.
This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1), which permits a civil action to be brought for the recovery of any internal revenue...
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