MEMORANDUM OPINION
FLAUM, District Judge:
The instant tax refund action involves a challenge to the Internal Revenue Department Treasury Reg. 1.44-2, 26 C.F.R. § 1.44-2, promulgated pursuant to 26 U.S.C. § 44 of the Internal Revenue Code of 1954, as amended. Plaintiffs contend that they are entitled to a tax credit for 1975 due to the purchase of a new principal dwelling pursuant to section 44. Presently before the court are cross-motions...
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