CLARIE, District Judge.
This action is brought pursuant to 28 U.S.C. §§ 1340 and 1346, against the District Director of Internal Revenue for a tax refund of $23,909.71 and interest. The claim arises out of deficiency assessments paid by the plaintiffs for the calendar years 1954, 1955, and 1956. Both parties have brought cross-motions for summary judgment as provided in Rule 56, Fed.R.Civ.P. After considering all of the pleadings, depositions, affidavits...
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