CONNELL, Chief Judge.
These are cases brought by the taxpayers for the refund of certain taxes alleged to have been wrongfully assessed and collected. For convenience, the taxpayers will be referred to as plaintiff or simply taxpayer; Ruth W. Colton is present as the second party on a joint return. The defendants, Collectors of Internal Revenue, will be referred to as the Government. Jurisdiction under Titles 26 and 28, United States Code, is not disputed.
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