HUG, Circuit Judge:
Appellants seek review of the dismissal by the district court of their suit for refund of Federal income taxes. The refund is claimed under 26 U.S.C. § 1341, which allows a credit when a taxpayer receives income under claim of right in one year and is required to repay it in a later year, the credit being allowed in the year of repayment.
The appellants received a sum of money in 1967, which they treated as a gift and did not report...
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