RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
CLARIE, Chief Judge.
The parties have filed cross-motions for summary judgment, pursuant to Rule 56 of the Federal Rules of Civil Procedure. The plaintiff is seeking a refund of federal income taxes which, it contends, were improperly assessed by the defendant. The plaintiff claims to have a statutory right to deduct, in full and in a single year, a final cash contribution to its terminating pension plan. The...
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