AMENDED ORDER GRANTING UNITED STATES' MOTION FOR PARTIAL SUMMARY JUDGMENT
WEINSCHIENK, District Judge.
This matter is before the Court on United States' Motion For Partial Summary Judgment. The question presented is whether plaintiff is precluded by principles of collateral estoppel from raising a claim in the present action which was decided by the United States Tax Court in a related action involving plaintiff's spouse.
In the present action, plaintiff...
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