ORDER GRANTING MOTION FOR SUMMARY JUDGMENT
WOODWARD, District Judge.
This is an action brought by plaintiffs for the refund of income taxes and assessed interest for 1971 in the amount of $403.72, plus statutory interest. Plaintiffs are farmers in Terry County, Texas. Like most farmers who raise cotton, plaintiffs have acquired cotton allotments for use in their farming operation. During the years 1968 through 1970, plaintiffs purchased "cotton allotments...
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