SLOAN, District Judge.
Invoking the jurisdiction of this Court under the provisions of Title 28, U.S. C.A. § 1346(a)(1)(i) and (ii), the plaintiff files this complaint seeking to recover income taxes alleged to have been erroneously assessed against and illegally collected from plaintiff by defendant. The amount sought to be recovered is less than $10,000 and the Collector of Internal Revenue who collected same is dead and no longer in office.
The defendant...
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