KERR, District Judge.
In this action taxpayers seek to recover the sum of $64,000.00 which they allege is wrongfully withheld from them by the government. They contend that their remittances to the United States government in 1953 and 1954 did not amount to tax payments since no taxes were due nor had any tax assessments been made for the years 1952 and 1953. They conclude, therefore, that their claim for a refund is not barred by Section 322 of the Internal Revenue...
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