SLOAN, District Judge.
In the complaint in the above stated case plaintiffs, Paul C. Greenlee, and his wife, Ann J. Greenlee, allege that the action is brought as members of a class; that plaintiffs are husband and wife residing in Marietta, Georgia, and that the action arises under the income tax laws of the United States, being an action to recover income taxes and interest paid by plaintiffs to the District Director of Internal Revenue at Atlanta, Georgia.
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