MEMORANDUM OPINION AND ORDER
JOINER, District Judge (for Judge George E. Woods).
Plaintiffs, Raymond E. and Carol J. George, have filed this action against defendant, the United States of America (and more particularly the Internal Revenue Service), seeking a refund of $23,466.81 in windfall profit taxes paid for the calendar year 1980. Defendant has filed a counterclaim seeking to have certain oil produced by plaintiffs classified as "old," as opposed to...
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