SHELBOURNE, Chief Judge.
This action was filed October 2, 1952 by the plaintiffs Theo. W. and Mary Louise Bates, husband and wife, against Selden R. Glenn, who was then Collector of Internal Revenue for the District of Kentucky, to recover $407.26, the amount of an assessment made by the Commissioner, representing a deficiency in income taxes for the calendar year 1948.
The case was tried to the Court without a jury September 1, 1953. The parties had stipulated...
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