DUFFY, District Judge.
The plaintiffs (hereinafter called "taxpayers") seek to recover income taxes alleged to have been overpaid by them for the following years in the amounts stated:
1943 $517.62 1944 372.92 1945 281.00
During the years involved the taxpayers operated the Fort Howard Hotel, Green Bay, Wisconsin. In conjunction with the hotel they also operated a tavern on...
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