MEMORANDUM OPINION
HARPER, Chief Judge.
This case is before the court on defendant's motion for summary judgment. Plaintiff is suing for a refund of federal income taxes in the amount of $18.14, paid for the year 1961, together with interest and his costs in the litigation. This court has jurisdiction under 28 U.S.C.A. § 1346.
From the pleadings, answer to defendant's interrogatories, and admissions...
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