CHASE A. CLARK, Chief Judge.
This is an action brought by plaintiffs, Robert C. Mathews and Grace E. Mathews, husband and wife, for refund of Federal income taxes, allegedly erroneously paid for the years 1957 and 1958.
This court has jurisdiction under 28 U.S.C. §§ 1340, 1346(a) and 1402(a).
The plaintiff is a journeyman electrician and is a member of Local Union No. 291, International Brotherhood of Electrical Workers, Boise, Idaho, which...
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