POLOZOLA, District Judge.
This matter is before the Court on motion of the plaintiffs and cross-claim defendants, American Bank and Trust Company (American) and Jules L. Rebelle, III (Rebelle), to dismiss for failure to state a claim upon which relief can be granted. No oral argument is required on this motion.
These consolidated actions were filed by American and Rebelle seeking tax refunds of $400. Each plaintiff paid $400 under protest in partial satisfaction...
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