LEMMON, District Judge.
Taxation, our Supreme Court has said, is "a subject that is highly specialized and so complex as to be the despair of judges".
The particular feature of tax law to be here considered is the effect of the taxpayers' failure to assert, before the Collector of Internal Revenue, a ground for refund that they now seek to press before this Court. In their claims for refund, filed with the Collector, the taxpayers...
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