MEMORANDUM OPINION AND ORDER
MATSCH, District Judge.
This is an action under 28 U.S.C., seeking recovery of taxes illegally or erroneously assessed by the United States. Richard and Bette F. Swearingen ("the plaintiffs") moved for summary judgment. The United States ("the government") filed a cross motion for summary judgment. Both parties have submitted extensive briefs, and a hearing on the cross motions has been held.
The plaintiffs are married...
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