DARR, Chief Judge.
The plaintiff sues the United States to recover $6,974.59 plus interest paid by him as income taxes for the years 1944 and 1945, by virtue of an alleged erroneous assessment by the Commissioner.
The plaintiff and his wife, Pearl V. Redford, claiming to be two equal partners in the firm of Redford Stores Company, filed returns as partners for 1944 and 1945, and paid the proper income tax based upon such returns.
On May 8, 1949, the...
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