Jones

Findings of Fact

1. This action arises under Title 28, Section 1346(a)(1) of the United States Code, and under the provisions of the Internal Revenue Laws of the United States, particularly Section 127 of the Internal Revenue Code, 26 U.S.C.A. § 127 , for the recovery of internal revenue taxes, namely, income taxes, alleged by plaintiffs to have been erroneously and illegally assessed by the Commissioner of Internal Revenue and wrongfully collected by the defendant under the Internal Revenue Laws of the United States.

2. Plaintiff Ellen Van Duyn Jones, a. k. a. Ellen May Jones, is an adult citizen of the United States and is a resident of the State of California.

3. Plaintiff First National Trust and Savings Bank of San Diego, a California corporation, has its principal place of business at San Diego, California, and is administrator w/w/a of the will of H. H. Jones, a. k. a. Henry H. Jones, who was a resident of the State of California at the time of his death and whose estate was admitted to probate in the Superior Court of the State of California, in and for the County of San Diego, being Probate No. 37382,

4. Plaintiff Ellen Van Duyn Jones and the decedent, Henry H. Jones,…