MEMORANDUM OPINION
SPEARS, Chief Judge.
This is a case of first impression. It was brought by taxpayers Louis and Millie Kocurek to compel the refund of a part of the income taxes which they were required to pay for the taxable years 1973 and 1974. The case is before this Court on cross-motions for summary judgment, and involves an interpretation of the provisions of the Internal Revenue Code.
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