ORDER
CRABB, Chief Judge.
This is a civil action for a federal income tax refund. Both plaintiffs and defendant have filed motions for summary judgment. Because the issues involved in both parties' motions are the same, that is, whether plaintiffs' 1975 and 1976 dairy farming operations should have been reported on corporate tax returns or on plaintiffs' individual tax returns, I will decide them in the same opinion and with reference to the same findings...
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