OPINION ON PARTIES' MOTIONS FOR SUMMARY JUDGMENT
MILES, Chief Judge.
Plaintiffs, Marjorie J. Gunther and the estate of her deceased husband, Arthur N. Gunther, bring this action pursuant to 28 U.S.C. § 1340 and 28 U.S.C. § 1346 for a recovery of income and estate taxes and interest, assessed and paid. Both parties agree that there is no genuine issue as to any material fact and have moved for summary judgment pursuant to Rule 56.
Arthur...
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