MAXWELL, Chief Judge.
This is a civil action authorized under 28 U.S.C. § 1346(a) and instituted by the Plaintiff-Taxpayer, James T. Cox (hereinafter referred to as Taxpayer), for the recovery of federal income taxes, allegedly overpaid for the calendar years 1963 and 1964. On April 22, 1968, the Commissioner of Internal Revenue established his position on the issues presented in this litigation by disallowing Taxpayer's claims for refund.
The facts are...
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