HARPER, Chief Judge.
Plaintiffs brought this suit to recover an alleged overpayment of Federal income taxes in the amount of $110.42 paid by the plaintiffs on distributions made to them by the St. Louis-San Francisco Railway Company (hereinafter referred to as Frisco) in the years 1956 and 1959. Plaintiffs contend that the distribution in question was a return of capital rather than income, and hence the tax assessed on such amounts was improper. All of the facts...
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