THOMPSON, District Judge.
This is an action for the refund of income taxes which were assessed against and paid by the plaintiffs for the calendar and taxable years 1957, 1958 and 1959.
This Court has jurisdiction over the parties hereto and over the subject matter under 28 U.S.C. § 1346(a) (1). The total amount at issue is Eighteen Thousand, Three Hundred Nineteen and
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