FRANK W. WILSON, District Judge.
In this lawsuit the plaintiff seeks to recover federal income tax in the sum of $2700.00 alleged to have been erroneously and illegally collected from the plaintiff for the calendar year 1960, together with interest thereon. Each party has filed a motion for summary judgment with a supporting affidavit. Under these motions and affidavits the facts are undisputed. It is undisputed that during the calendar year 1960 the plaintiff sustained...
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