OPINION
WALLACE, Circuit Judge:
Mrs. Morse filed this action in the district court seeking a refund of tax overpaid in her name. On cross-motions for summary judgment, the district court dismissed Mrs. Morse's complaint with prejudice, holding that the decision of the tax court in Claire Morse, 19 T. C.M. 393 (1960), was res judicata, barring the district court from having jurisdiction to order a refund. The District Court further held that since the tax...
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