ALBERT LEE STEPHENS, Jr., District Judge.
This is a civil action brought by plaintiffs against the United States for recovery of an internal revenue tax alleged to have been erroneously or illegally assessed and collected. Jurisdiction is conferred upon this Court by Title 28 U.S.C. § 1346(a) (1).
All relevant facts have been stipulated to by the parties and the matter has been submitted on written briefs.
Plaintiffs are husband and wife who during...
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