ORDER GRANTING DEFENDANT SUMMARY JUDGMENT
HORTON, District Judge.
Richard M. and Lena M. Block, plaintiffs, filed this lawsuit seeking refund of $41,867.90 in taxes paid plus accrued interest thereon which they assert was erroneously assessed and illegally collected by the Internal Revenue Service for the taxable years ending March 31 of 1974, 1975 and 1976.
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