WHITEHURST, District Judge.
This is an action arising under the provisions of the Internal Revenue Code (Title 26 U.S.C.), and is brought by the plaintiffs as husband and wife for the recovery of income tax, with interest, which was assessed and collected by the defendant with respect to the calendar tax year 1954.
The cause being at issue, the plaintiffs have moved the Court for summary judgment pursuant to Rule 56 of the Federal...
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