DAUGHERTY, District Judge.
This action is brought by the plaintiffs, husband and wife, against the United States of America for the recovery of income taxes assessed and collected by the defendant from the plaintiffs for the years 1958, 1959 and 1960, for the sums $408.46, $479.80 and $501.11 respectively.
The case was submitted to the Court on a stipulated statement of facts. The plaintiffs are citizens of the United States and were residents of Tulsa County...
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