MEMORANDUM AND ORDER
CONABOY, District Judge.
Plaintiffs Albert N. Danoff and Selma Danoff, his wife, brought this action for tax refund against the United States pursuant to 28 U.S.C. § 1346(a)(1).
The Plaintiffs' claim for refund stems from an alleged $68,320.00 loss claimed as their distributive share of Holiday Green Acres partnership income, resulting in a $30,634.63 throwback net operating loss for the year 1969.
As a result of...
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