District Court, N.D. Ohio June 20, 1952, Civ. A. No. 6626 (LeGrand v. United States)

KLOEB, District Judge.

This case was tried to the Court on March 21, 1952, and was submitted on the evidence, the stipulation of the parties (Plaintiff’s Exhibit 1), and the briefs.

The action is for the recovery of -income taxes in the sum of $692.31, plus. interest, paid by plaintiffs for the taxable year 1947.

■ Plaintiffs are husband and wife.