MEMORANDUM OPINION AND FINDINGS OF FACT, CONCLUSIONS OF LAW
WESLEY E. BROWN, District Judge.
In this suit, which was tried to the Court, plaintiffs seek to recover income taxes paid by Willard W. Rollins and his wife, Lillian, now deceased, for the taxable year 1964. Since the interest of Lillian Rollins arose only by reason of the fact that she filed a joint return with her husband, for the purpose of this opinion, the interested taxpayer is Willard W....
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