TAVARES, District Judge.
I
NATURE OF CASE
This is an action by plaintiff to recover $16,037.74 paid as income tax and assessed interest for the calendar years 1955 through 1959, together with statutory interest thereon. Jurisdiction is conferred upon this court by Title 28, United States Code, Sections 1340 and 1346(a) (1).
II
THE THEORIES OF THE PARTIES
1. Plaintiff claims that the salaries of $9,600.00 each paid to...
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