ROBERT J. WARD, District Judge.
Plaintiff, Lucille P. Kahn ("Mrs. Kahn"), has moved for summary judgment, pursuant to Rule 56, Fed.R.Civ.P., in this action against the United States of America ("the government") for a tax refund. For the reasons hereinafter stated, plaintiff's motion is denied and the complaint is dismissed.
Mrs. Kahn and her late husband, David E. Kahn ("Mr. Kahn"), filed a joint federal income tax return for...
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