MURPHY, District Judge.
This is an action against the United States of America for the recovery of an alleged overpayment of federal income taxes in the amount of $8,293.70, plus interest. The sole issue involved is whether, under the facts of the case, plaintiffs were entitled to file a joint return for the calendar year 1951 pursuant to the provisions of Section 51 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 51.
The stipulated facts are: the...
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