MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
This is an action by the plaintiffs, John B. Corliss and Joan V. Corliss, his wife, for the recovery of federal income taxes paid for the year 1979 in the amount of $6,706.00. Jurisdiction is invoked pursuant to the provisions of 28 U.S.C. § 1346(a)(1), 26 U.S.C. § 7422 and 26 U.S.C. § 894. The cause is presently before the Court on the motion of plaintiffs to reconsider the summary judgment...
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