MEMORANDUM OPINION AND ORDER
SANDERS, Acting Chief Judge.
Before the Court are Plaintiff's Motion for Summary Judgment, filed May 8, 1987, and Defendant's Memorandum in Opposition, filed May 28, 1987, together with supporting materials filed by the parties. Plaintiff brought this suit seeking a refund of federal income taxes and interest. In its motion Plaintiff contends that Defendant's assessment of the taxes and interest was barred by the statute of limitations...
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