STONE, Circuit Judge.
May 17, 1929, a check refunding an overpayment of income tax was received by French and Hecht, a partnership in Iowa. May 11, 1931, this action was brought against the individuals composing the partnership on the ground of erroneous refund. After various proceedings, defendant Hecht filed a motion (in the form of an amendment of an earlier motion) to dismiss as to him. Among other things, the motion urged that the action was barred by the applicable...
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