INGRAHAM, District Judge.
F. A. Moore, hereinafter called taxpayer, joined by his wife, sues for refund of Federal income taxes paid for the years 1953, 1954 and 1955. Taxpayer's claim is made under the provisions of Section 911(a) (1) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 911(a) (1) (Section 116(a) (1), Code of 1939), 26 U.S.C.A. § 116(a) (1), which reads as follows:
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