ORDER GRANTING SUMMARY JUDGMENT
ROBERT J. McNICHOLS, Chief Judge.
This is an action by the plaintiff taxpayers to recover income taxes assessed through a deficiency procedure by the defendant. The deficiencies were paid and this Court has jurisdiction of an action to recover the amount so paid by virture of 28 U.S.C. § 1346(a)(1) where the claim is made that the deficiency was erroneously assessed.
Defendant has moved for summary judgment. The...
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