DAWKINS, District Judge.
This is a suit against the collector of internal revenue for Louisiana, to recover the sum of $104,306.59, alleged to have been illegally collected as income taxes. The petition was filed September 29, 1926, and on October 15th of the same year the minutes of the court show an "order entered extending the time for filing answer to November 3d on motion of United States attorney." On November 8th exceptions to the citation and want of jurisdiction...
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