OPINION
SAND, District Judge.
Plaintiff seeks a refund of $75,495.00 in federal income taxes, plus interest of $19,936.37. Both the plaintiff and the defendant moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure and then submitted a stipulation stating that the materials filed in support of their motions should instead be considered as a complete record for a trial on the merits of this case. The parties stipulated that...
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