BARNES, Circuit Judge:
This is an appeal from a judgment of the District Court denying a Complaint for Refund of Taxes, amounting to $23,967.03 claimed to have been overpaid by taxpayers for the year 1958, together with interest paid on said taxes to the government (amounting to $9,347.14), and the usual interest and costs.
Jurisdiction in the District Court was based on 26 U.S.C. § 7422; 28 U.S.C. § 1346(a) (1); 28 U.S.C. § 1402(a) (1); and...
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