WILLIAM E. MILLER, District Judge.
Plaintiffs, Will J. Summers and wife, Elgye Summers, instituted this action to recover the sum of $1,342.16 which they allege was erroneously assessed against them as a penalty for failure to file a declaration of estimated tax for the years 1951 and 1952, as required by Section 58 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 58.
Section 294(d) (1) (A) of the Internal Revenue Code of 1939 provides in part as follows...
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