OPINION and JUDGMENT
DALTON, District Judge.
This action involves the plaintiffs' claim for a refund of taxes which they assert were erroneously and illegally assessed and collected by the defendant. Jurisdiction is conferred upon this court by 28 U.S.C. § 1346(a) (1).
The facts pertinent to this case are as follows. The plaintiffs, Mr. and Mrs. Robert L. Shuff, filed a joint return for
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