WYCHE, Chief Judge.
This action is brought under the provisions of Section 3772(a) (2) of the Internal Revenue Code, 26 U.S.C.A. § 3772(a) (2), to recover an alleged erroneous assessment of income taxes. This court has jurisdiction of the action under the provisions of Section 24(5), Judicial Code, 28 U.S.C.A. § 41(5), New 28 U.S.C.A. § 1340.
On March 15, 1945, the taxpayers, husband and wife, filed a joint federal income tax return for the...
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