CONNELL, Chief Judge.
This is an action for the refund of certain income taxes assessed and collected, brought by Plaintiffs, husband and wife, who filed a joint return for the years here in issue, 1956 and 1957. Accepting the Government's terminology, only the wife shall be referred to as taxpayer, since she alone is directly involved in the disputed situation.
Apart from semantic difficulties in description, the factual situation is not greatly disputed...
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