OPINION AND ORDER
JAMES E. DOYLE, District Judge.
In 3608-Civ. plaintiff is suing to recover allegedly overpaid income taxes for the years 1955-57. The Internal Revenue Service assessed deficiencies in the respective amounts of $5,800.45, $880.67 and $751.94 for these years. These assessments were paid on May 31, 1961, together with interest accrued to that date in the additional amounts of $1,779.05, $218.06 and $140.21.
In C-65-61 plaintiff is...
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