RULING ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
BERNARD WEISBERG, United States Magistrate Judge.
This is a suit for a tax refund. Plaintiff L & H Co., Inc. alleges that on March 5, 1984 it mailed to the Internal Revenue Service (IRS) an application for an automatic extension of time to file its corporate income tax return for the taxable year 1983. The IRS claims it never received it. Whether the IRS received it is the only fact at issue here. If...
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