MEMORANDUM AND ORDER
HATFIELD, District Judge.
Plaintiff commenced this civil tax refund action by filing a complaint against the United States on June 24, 1981. Defendant has filed a motion to dismiss on the grounds that the complaint fails to state a claim upon which relief can be granted. The motion to dismiss is well-taken, and is hereby granted.
FACTUAL BACKGROUND
Plaintiff's request for refund stems from corporate net operating losses...
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