CHRISTENBERRY, District Judge.
Plaintiffs Charles B. Johnson and Sylvia J. Johnson bring this action pursuant to 28 U.S.C. § 1346(a) to recover income tax and interest for the taxable year 1966 in the amount of $333.45. Plaintiff Sylvia J. Johnson is a party hereto solely by virtue of having filed, with her husband Charles B. Johnson, a joint federal income tax return for taxable year 1966. Any subsequent reference herein to "plaintiff" is to Charles B. Johnson...
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