GRUBB, District Judge.
This action is based on a timely claim for refund, of $2,730.05 principal, and $529.25 interest, assessed and collected by the District Director of Internal Revenue as a deficiency in income tax due from plaintiffs for the year 1953.
The legal issues are before the court on motions for summary judgment by plaintiffs and by the defendant, the parties having stipulated all facts.
Plaintiffs are husband and wife who filed a joint...
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