MICKELSON, Chief Judge.
Plaintiffs in this action, Horace Fishback, Jr., and Margaret N. Fishback, husband and wife, bring this action to recover the additional income taxes assessed and paid by them in the amount of $3,489.56, plus interest, as a result of the disallowing of capital gains treatment on income received from the sale of certain property in the years 1956, 1957 and 1958. Plaintiff Margaret N. Fishback is a necessary party only because she signed joint...
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