LITTLETON, Judge.
In this case the defendant in 1953 withheld an overpayment of tax of $189.45 by one taxpayer for 1951 and credited it against a deficiency of another taxpayer for 1944. As shown in the findings plaintiff and her husband, John F. Maragon, filed separate individual income tax returns for 1944. Plaintiff paid the tax due by her for 1944, but a deficiency was determined with reference to the separate tax return and liability of John F. Maragon for 1944...
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