District Court, E.D. Tennessee January 23, 1969, Civ. A. No. 2256 (McConnell v. United States)

MEMORANDUM OPINION AND ORDER

NEESE, District Judge.

This is an action by the plaintiffs seeking recovery of income taxes which they claim they overpaid for the calendar years 1963, 1964 and 1965. The Court’s jurisdiction is invoked under 28 U.S.C. § 1346(a) (1) and, as to these plaintiffs, is not disputed.