MEMORANDUM DECISION AND ORDER
NICHOL, Senior District Judge.
This matter is before the Court upon Cross-Motions for Summary Judgment. Plaintiffs, George Sercl, Jr., and Maryanne Sercl, commenced this action against the United States of America seeking the refund of $12,329.55 alleged to have been erroneously assessed and collected as income taxes and interest for the taxable years 1973, 1974 and 1975. For reasons more fully set out herein, this Court grants...
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