MADDEN, District Judge.
This is an income tax case instituted by plaintiffs, two of whom are members of the bar, associated under the firm name of Norcross and Farr, the other plaintiff being Mr. Farr's wife, to recover income taxes for the years 1942-1943 alleged to have been erroneously paid to and collected by the Government.
Claims for refund were filed, but no determination has been made by the Collector of Internal Revenue or any other authorized official...
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