LEAVY, District Judge.
Plaintiffs herein have filed an action for the recovery of taxes paid under protest during two periods of time: July 1, 1945, to December 31, 1945; and January 1, 1946, to August 31, 1946. The taxes were levied under the provisions of section 1700 (e) (1) of the Internal Revenue Code, as amended by section 622 of the Revenue Act of 1942, 26 U.S.C.A. § 1700(e) (1).
The defendant moved to dismiss the complaint on the ground and for...
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