MEMORANDUM AND ORDER
WARREN, District Judge.
This cause is presently before the Court on cross-motions for summary judgment. Fed.R.Civ.P. 56. The parties have conceded that there are no genuine issues as to any material fact and that judgment may be entered as a matter of law.
The facts may be briefly summarized as follows. In a letter dated July 10, 1972, the Internal Revenue Service issued a notice of deficiency to...
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