THOMSON, District Judge.
This is an action in assumpsit for the recovery of income tax alleged to have been unlawfully assessed and collected by the defendant, D. B. Heiner, Collector of United States Internal Revenue for the Twenty-Third District of Pennsylvania at Pittsburgh. The action arises under the Revenue Act of October 3, 1917 (Comp. St. 1918, § 6336 3/8a et seq.).
The plaintiff, Minnie F. Byles Crosby, is a resident of Oil City, Venango county...
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