OPINION
PATEL, District Judge.
This is an action for refund of federal income taxes in which both parties have moved for partial summary judgment. Jurisdiction is based on 28 U.S.C. §§ 1346(a)(1) and 1402(a)(1).
The essential facts of the case are not in dispute. In 1970 plaintiff Kelly Niles, then eleven years old, suffered a head injury during a playground altercation. Subsequent negligent medical care left plaintiff with irreparable...
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