DRUFFEL, District Judge.
1) This action is brought by the plaintiffs, Harry E. Marshall and Judy Marshall, husband and wife, for the recovery of Internal Revenue taxes under Title 28 U.S.Code, Section 1346(a) (1), as amended.
2) The defendant is a District Director of Internal Revenue to whom plaintiffs paid their Income Tax for the calendar year 1957.
3) Plaintiffs filed a joint Federal Income Tax Return for the calendar year 1957 which indicated...
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