MEMORANDUM OPINION
WOODWARD, District Judge.
The present action is for refund of income taxes allegedly assessed and collected illegally by defendant United States. This Court has jurisdiction under 28 U. S.C. § 1346(a)(1). The only claim here considered is for $2,064.86, plus interest, the plaintiff having announced in open court that he is no longer pursuing the claim for $927.65 prayed for in the alternative in the original complaint.
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