HARPER, Chief Judge.
This suit was instituted by the plaintiffs to recover income taxes and interest allegedly overpaid for the year 1953. The suit arose over the tax for the year 1953 on two items, the assessments on the two items having been made by the government subsequent to 1953. The assessments were duly paid and the plaintiffs timely filed this suit. Jurisdiction for this court exists under 28 U.S.C.A. § 1346(a) (1).
The first item is with respect...
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