WHAM, Chief Judge.
Plaintiffs, Austin Cole and Margaret Cole, hereinafter referred to as "taxpayers", filed this action to recover personal income taxes paid for the taxable year ending December 31, 1948. After the filing of the original joint return for the said year, taxpayers filed an amended return and a claim for refund for income taxes erroneously paid, founded upon the fact that they had inadvertently reported the same income twice upon their 1948 tax return...
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