MEMORANDUM OPINION AND ORDER
MAHON, District Judge.
Now before the Court are the cross motions for summary judgment of the parties in the above-styled case. The Court held a hearing in this case on August 6, 1987. After a thorough review of the motions, the briefs, the oral arguments, and the applicable law, the Court makes the following determinations.
FACTS
This action challenges the constitutionality of the Tax Reform Act of 1986. Plaintiffs...
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