WATSON, District Judge.
This action arises out of a claim for refund of income taxes for the year 1950 which was disallowed by the Director of Internal Revenue for the First District of Pennsylvania. Counsel have filed a Stipulation of Facts which, by reference, the Court adopts as its Findings of Fact. The case was tried by the Court without a jury.
Plaintiffs in this action are husband and wife who, for the calendar year 1950, filed a joint federal income...
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