MEMORANDUM OPINION
GORDON, Chief Judge.
This action was initiated by the plaintiffs for a refund of federal income taxes and interest in the amount of $4,418.40 paid by the plaintiffs for the year 1967. The parties have stipulated to the facts of the case and the matter is now before the Court on cross motions for summary judgment.
The plaintiff, Darrell Sechrest, married Barbara Sechrest in 1945. There were two children born during the marriage...
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