JONES, Circuit Judge:
Cesar Alvarez and his wife, Ana, filed income tax returns for the years 1961, 1962 and 1963. In 1964 and 1966 they filed claims for refund, asserting over-payments for the taxable years 1962 and 1963 in the amounts of $65.00 and $416.00. The Commissioner of Internal Revenue disallowed the claims and this action was brought in the district court to recover the amounts paid. Ana Alvarez was a party to the suit and is a party here because, as the...
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