OPINION, ORDER AND JUDGMENT
SCHNACKE, District Judge.
This is a suit for refund of Federal income taxes for 1964, 1965 and 1966, in which defendant has moved for summary judgment. Affidavits have been submitted by both parties.
Plaintiff is a candidate for the degree of Ph.D. in German at the University of California at Berkeley. She is also engaged by the University as a teaching assistant (commonly referred to as "T. A.") in the German Department...
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