DECISION
TAVARES, District Judge.
This is an action whereby the taxpayer seeks the recovery of $20,055.99 claimed to have been overpaid in income taxes and interest for the year 1960, or for such greater amount as may be legally refundable, together with interest thereon. Gertrude H. Saunders is a party only by reason of having filed a joint return with her husband. The plaintiffs are hereinafter referred to as "Saunders" or the "taxpayer".
Saunders...
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