The respondent determined deficiencies in income tax against the petitioners for the calendar years 1943 and 1944 in the amounts of $6,644.34 and $6,199.87, respectively. Those amounts, together with the interest thereon, were paid by petitioners after the mailing of the respective notices of deficiency. Petitioners claim they are entitled to refunds of those amounts. In an amendment to the petition, petitioners also claim they are entitled to a further refund of $1,907.37...
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