MEMORANDUM OPINION
TEITELBAUM, Chief Judge.
I.
Plaintiffs brought this action under the Internal Revenue Code of 1954, as amended, 26 U.S.C. §§ 1 et seq., seeking to recover federal income taxes and interest thereon, which plaintiffs contend was erroneously and illegally assessed and collected by the Internal Revenue Service (IRS).
A nonjury trial on this matter was conducted on January 14-15, 1985.
Judgment in...
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