MEMORANDUM AND ORDER SUSTAINING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT.
DUNCAN, Senior District Judge.
Plaintiffs instituted this suit against the defendant for the return of the sum of $8,367.80 paid by the plaintiffs to the Internal Revenue Service following statutory notice of deficiency of income tax alleged to be due against the estate of M. Karl Goetz and Nancy R. Goetz, his widow.
In their complaint the plaintiffs base their right to recovery...
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