DUNCAN, District Judge.
Plaintiffs, taxpayers, instituted this action against the defendant to recover the sum of $3,026.67 and $516.59 interest, together with interest at 6% on the combined amounts from the date of payment. The sum is alleged to have been improperly collected by the Internal Revenue Service on income of the plaintiffs for the taxable year ending December 31, 1957.
The cause is before the court on an Agreed Statement of Facts.
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