ARRAJ, District Judge.
Plaintiffs, appearing pro se, filed this action seeking a refund of income taxes paid by them for the taxable year ending December 31, 1978. The matter is presently before the Court on defendant's motion to dismiss the complaint because of a lack of subject matter jurisdiction. The parties have filed briefs, and the Court has heard oral argument; the matter is now ripe for disposition.
Plaintiffs filed this action on December 3, 1980...
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