MEMORANDUM OPINION AND ORDER
SHADUR, District Judge.
Victor Goulding ("Goulding") sues for a refund of 1982 federal income taxes. In response the United States has moved for summary judgment under Fed.R.Civ.P. ("Rule") 56. For the reasons stated in this memorandum opinion and order, the United States' motion is granted.
Facts
Familiar Rule 56 principles impose on the movant the burden of establishing the lack of a genuine issue of...
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