MEMORANDUM ORDER
ZIEGLER, District Judge.
I. History of Case
This is a civil action for refund of $1,253.12, plus interest, in federal income taxes paid for 1976. Jurisdiction is conferred by 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422.
The facts are not in dispute. On September 8 and 16, 1976, Ann J. Appendrodt sold stock which resulted in a net long term capital gain of $35,704.28. One-half of this sum or $17,852.14 was...
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