MEANEY, District Judge.
The instant action was filed by the plaintiffs herein to recover federal income taxes assessed against them pursuant to the provisions of section 301(c) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 301(c) (1).
This court has jurisdiction of the matters involved by reason of the provisions of 28 U.S.C. § 1346(a) (1).
The basic facts have been stipulated and the matter was submitted on briefs and arguments thereon...
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