MEMORANDUM OPINION AND ORDER
SANDERS, Chief Judge.
Before the Court is Defendant's Motion to Dismiss, or in the Alternative, Motion for Summary Judgment, filed December 21, 1989, and Plaintiff's Motion for Summary Judgment and Response to Defendant's Motion, filed January 16, 1990.
Plaintiff Chasar instituted this action seeking the refund of income taxes he paid for 1983. Defendant now moves this Court to dismiss the action on the grounds that Plaintiff...
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