ALDRICH, Circuit Judge.
This is an action for recovery of an overpayment of income tax in the amount of $8,897 and interest. Whether or not it was an overpayment depends upon whether certain prior payments standing as credits to the account of appellant taxpayer, James S. Murray, hereinafter Murray, had been properly consumed by having been applied by the I.R.S. to the delinquent tax account of Murray's sister-in-law, Margaret. It is the government's position that...
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