MEMORANDUM OPINION AND ORDER
WILLIAM E. DOYLE, District Judge.
The above matter is before the Court on the motion for summary judgment of the plaintiff and of the defendant. From an examination of the file it does not appear that there are any genuine issues of fact remaining, and consequently the case is properly determinable on motion for summary judgment.
This is a tax refund action in which the plaintiff seeks the recovery of $366.02, together...
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