HOOPER, Chief Judge
In this action plaintiffs seek to recover from the Government an alleged overpayment of income taxes for the year 1953 in the amount of $1,988.32.
The facts in question are stipulated, being as follows:
Taxpayers in the calendar year 1952 had a net operating loss. For 1953 they had a taxable income on the basis of which they paid the correct tax in the sum of $1,988.32. They did not then
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