ROBINSON, Chief Judge.
This is an action for the recovery of income taxes in the amount of $32,870.10 paid by the taxpayers for the calendar year 1954, together with a penalty under § 294(d) (2), Internal Revenue Code of 1939, in the amount of $1,966.41 and statutory interests thereon. The taxes, penalty, and interest were paid pursuant to a deficiency assessment and this action followed.
The single issue presented is whether a withdrawal of $49,100.00...
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