OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is a suit for refund of some $61,587.85 federal income taxes and interest alleged to have been erroneously assessed to and collected from plaintiffs with respect to the 1968 and 1971 joint income tax returns of William A. Preston, Jr. (since deceased) and Rita B. Preston. All other issues having been resolved in favor of the defendant,
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