ROBINSON, Chief Judge.
This is an action for the refund of income taxes in the amount of $662.92, together with interest, representing the amount paid by plaintiffs as the result of a deficiency assessment in their income taxes for the year 1954. The additional tax involved was paid on December 24, 1957, the claim for refund was filed on January 22, 1958, and was rejected on March 12, 1958. This action was timely filed on April 18, 1958.
The sole issue presented...
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