SHACKELFORD MILLER, Jr., Circuit Judge.
The taxpayers, Walter L. Berry and Clover G. Berry, his wife, brought this action to recover certain income taxes with interest thereon in the total amount of $18,468.62, paid by them for the year 1953, resulting from a deficiency assessment by the Commissioner. The District Judge dismissed the action and this appeal followed.
The following facts were stipulated by the parties. Under date of March 11, 1952, a partnership...
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