ORDER AND MEMORANDUM OPINION
JAMESON, Chief Judge.
Plaintiffs seek recovery of income taxes alleged to have been overpaid for the year ending December 31, 1959, and for an order granting plaintiffs an extension of time under Section 1033(a) (3) (B) (ii) of the Internal Revenue Code of 1954 within which to reinvest funds acquired through the involuntary conversion of their lands.
Section 1033(a) (3) provides in effect that if a taxpayer's property...
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