OPINION AND ORDER
PITTMAN, District Judge.
Upon audit of the return of the taxpayer, John A. McLeod, for 1964, the Commissioner of Internal Revenue determined that the taxpayer was not entitled to claim three minor children as exemptions. This resulted in a deficiency being assessed against the plaintiff in the amount of $286.53. This deficiency plus interest was paid, and a claim for refund was filed and disallowed. This action for the recovery of tax and...
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