District Court, M.D. Georgia January 9, 1958, Civ. A. No. 543 (Parrish v. United States)

DAVIS, Chief Judge.

This is a case in which the plaintiffs, who filed joint income tax returns, are seeking to recover income taxes which they paid and which they claim to have been illegally assessed and collected.

The relevant facts are stipulated and shall be considered the Findings of Fact of this Court.