ALLRED, District Judge.
Action by plaintiff taxpayers, husband and wife, for refund of income taxes alleged to have been illegally assessed and collected from them for the calendar year 1952, in the sum of $1,455.22, plus both deficiency and ordinary interest.
The taxes involved were assessed and collected by the Bureau of Internal Revenue in connection with profits derived from the sales of four certain tracts of land by the plaintiffs during the years 1950...
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