ORDER
SHOOB, District Judge.
This is a refund action in which plaintiffs seek to recover federal income taxes paid with respect to their 1974 income tax year. Plaintiffs filed a joint federal income tax return for that year.
The two issues before the Court in this case are (1) the applicability of § 483 of the Internal Revenue Code to a certain escrow arrangement and (2) the allocation of part of the purchase price for certain stock to the enlargement...
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