McCREE, District Judge.
Plaintiffs, Abe Cohen and Minnie Cohen seek to recover $18,960.93 alleged to have been erroneously assessed and collected as tax on income. The claimed taxable event is the receipt by Abe Cohen in 1957 of 150 shares of stock in the Standard Electric Company.
The taxpayers base their claim on § 102 of the Internal Revenue Code of 1954 (26 U.S.C. § 102, 1958 ed.) which provides in part, "(a) General rule. — Gross income...
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