GRUBB, District Judge.
This action is brought pursuant to the provisions of Title 28 U.S.C.A. § 1346(a) (1), as amended by the Act of July 30, 1954, for the refund and recovery of Internal Revenue taxes alleged to have been erroneously and illegally assessed against and collected from plaintiffs for the year 1953.
The matter is before the court on a stipulation of facts and briefs. The parties waived argument.
The question presented is whether...
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