MEMORANDUM OPINION
ESTES, Chief Judge.
This is an action brought by plaintiffs, Dr. and Mrs. Luis P. Garrigo, for refund of income taxes paid for the years 1961, 1962 and 1963. For each of those years, plaintiffs timely filed income tax returns and paid income taxes of $608.07 in 1961; $1,132.00 in 1962; and $1,196.63 in 1963. By filing amended returns for each of those years, on October 5, 1964, plaintiffs...
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