RIZLEY, District Judge.
The above numbered and styled cause is before this Court on the motions for summary judgment filed by both parties pursuant to a stipulation filed herein. From the stipulation and briefs filed by the respective parties, it is clear that no genuine issue exists between the plaintiffs and the defendant as to any material fact.
This suit arises under the Internal Revenue Code of 1939 and jurisdiction is conferred on this Court by 28 U...
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