MEMORANDUM AND ORDER
BUE, District Judge.
This action was commenced by the plaintiffs, Jerald M. Richardson, and Pauline K. Richardson, husband and wife, Bernard C. Richardson and Jean Hollis Richardson, husband and wife; Mrs. T. Delma Richardson and the Estate of Leo D. Richardson, under 28 U.S. C. § 1346(a) (1) against the defendant for the refund of income taxes in the amount of $71,953.35, plus assessed and statutory interest for their calendar...
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