MEMORANDUM OPINION
HOBBS, District Judge.
The above styled cause is before this Court on cross-motions for summary judgment filed by the parties. The issue presented to this Court is whether money received by plaintiff in the years 1977, 1978, and 1979 represented periodic payments to her, and was thus taxable income to her. Plaintiff's complaint, as amended, seeks a judgment in the amount of $36,966.10 (recovery of income tax and interest thereon paid by...
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