ROBINSON, Chief Judge.
This is an action instituted by Mrs. Lee O. Spear, a resident of the State of Nebraska, to recover income taxes in the amount of $2,174.27 which allegedly were erroneously paid to and collected by Richard P. Vinal, District Director of Internal Revenue. Jurisdiction exists in this Court by reason of 28 U.S.C.A. § 1340.
The facts in this case are relatively simple and have been submitted on stipulation and two depositions. The taxpayer...
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