BREITENSTEIN, Circuit Judge.
The issue is whether the appellee taxpayers can recover a total of $64,000 mistakenly paid by them as estimated federal income tax for years when they owed no tax. The trial court overruled the defense of the statute of limitations asserted by the government and gave the taxpayers the judgment which they sought.
The applicable statute of limitations, § 322(b) of the Internal Revenue Code of 1939...
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