CLARK, Circuit Judge.
This appeal is from an order of the United States District Court for the Southern District of New York dismissing, for lack of capacity of the plaintiffs to sue, an action brought by the executors of a Connecticut estate to recover estate taxes paid by them to the Collector of Internal Revenue for the District of Connecticut. Action directly against the United States is authorized by 28 U.S.C.A. § 1346, where, as here, the Collector who...
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