JOHN W. PECK, Circuit Judge.
The plaintiffs-appellants (hereinafter "taxpayers") are husband and wife who filed joint income tax returns for the years 1962 through 1964. The taxpayers' income tax return for 1962 showed an overpayment from withholding tax and prepayment of estimated tax in the amount of $2,976.39, but it is undisputed that there was no entry on the 1962 return indicating whether the overpayment was to be refunded to the taxpayers or credited to their...
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