MEMORANDUM OPINION
BATTIN, Chief Judge.
This case is before the Court on cross-motions for summary judgment. For the reasons stated below, the plaintiffs' motion for summary judgment is granted, and the defendant's motion for summary judgment is denied.
FACTS AND PROCEDURE
This is a suit for a refund of taxes paid by the plaintiffs. Jurisdiction is conferred upon this Court by 28 U.S.C. § 1346(a)(1). During tax years 1974 through 1979...
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