SMITH, Chief Judge.
The defendant has moved to dismiss on the ground that the plaintiff did not satisfy the requirements of paragraph (2) of Section 3772(a), 26 U.S. C.A. in that the plaintiffs failed to begin their action within two years from the mailing by the Internal Revenue Commissioner of a notice of disallowance of the claim to which the suit relates.
The facts have been stipulated and may be summarized as follows: the plaintiffs duly paid their income...
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