OPINION AND ORDER
KINNEARY, Chief Judge.
This matter is before the Court on cross motions for summary judgment under the provisions of Rule 56 of the Federal Rules of Civil Procedure.
Plaintiffs seek refunds of federal income taxes totalling $26,549.81 plus statutory interest for the year 1967. This action was commenced under the provisions of Title 26, United States Code, Section 7422. The Court has jurisdiction over the subject matter of this action...
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