DECISION and ORDER
TERENCE T. EVANS, District Judge.
Leesley and Joan Hardy brought this action to obtain a refund of federal income taxes which they allege were erroneously assessed against them. They claim that income Leesley Hardy earned as a part of his real estate development business was incorrectly taxed at a higher rate than that permitted by the law that applied at that time. The case is before me on the United States' motion for summary judgment...
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