JAMES T. FOLEY, Chief Judge.
Memorandum-Decision and Order
This action was filed to recover $469.68, an amount of federal excise taxes and deficiency interest paid by the plaintiffs after audit and assessment by the Internal Revenue Service, for the first quarter of 1956. The issue regarding this specific and somewhat small amount of money was tried to the Court. A substantial trial record was compiled. The excise taxes computed relate to the business receipts...
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