DONOHOE, Chief Judge.
This is an action by Fred E. Owen and Lizette C. Owen, husband and wife, against the United States, to recover certain taxes alleged to have been erroneously and illegally assessed. Plaintiffs have complied with all the required conditions precedent to the institution of this action and this Court has jurisdiction since the claim does not exceed $10,000. 28 U.S.C.A. § 1346 (a)(1). The case was tried to the Court without a jury and the evidence...
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