WIDENER, District Judge.
Plaintiffs Edward S. Woodward, Sr., and Lillian M. Woodward bring this action under 28 U.S.C. § 1346(a) (1) to recover taxes and assessed interest alleged to have been excessively collected for the calendar year 1960. By agreement of the parties, the case has been submitted for decision on their cross motions for summary judgment and accompanying memoranda of law, the facts having been stipulated as set out below.
On June 13,...
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