EAST, District Judge.
Plaintiff L. Mabel Evans (Evans) seeks to recover from the defendant United States of America (Government) a refund of income taxes paid for the calendar year 1962 in the amount of $47.66.
FACTS
The parties have agreed in the pretrial order (omitting jurisdictional facts) upon the following facts:
On February 19, 1963, Evans filed her individual income tax return for the calendar year 1962. The adjusted gross income...
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