MEMORANDUM OF DECISION
RICHARD L. VOORHEES, District Judge.
THIS MATTER comes before the Court with several motions pending, including cross-motions for summary judgment. As Plaintiffs' motion for summary judgment is to be granted, their motions in limine and to compel will be rendered moot and need not be examined. Defendant's motion for summary judgment will be denied.
This is a tax matter. Plaintiffs, Arthur C. Ewing and Maxine H. Ewing, seek...
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