WIENER, Circuit Judge:
In this federal income tax case, the government appeals an adverse judgment by the district court which found for the taxpayers by reclassifying the government's suit as one to recover on an erroneous refund, and thus time-barred, rather than, as the government contended, a suit to reduce an assessment to judgment. Finding that the district court erred in its reclassification of the government's case, we reverse and render judgment against the...
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