PATTERSON, District Judge.
The action is at law to recover a deficiency for 1931 income tax and is brought against husband and wife who filed a joint return. The wife made a motion under the New York practice to dismiss the action so far as she is concerned, on the ground that it is barred by limitations.
The facts are set forth in the moving papers and are undisputed. On April 28, 1932, the husband filed a joint income tax return of 1931 income for himself...
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