ORDER GRANTING UNITED STATES' MOTION TO DISMISS AND DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT
McGOVERN, Chief Judge.
Plaintiff brings this action to recover $9,744 it overpaid to the IRS because of a mistake made by its return preparer. In 1976, Plaintiff sold its fishing boat realizing a taxable gain of $104,861 of which $29,900 was "section 1245" ordinary income and $74,961 "section 1231" long-term capital gain. Plaintiff's return preparer filled out...
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