ORDER
PECKHAM, District Judge.
Plaintiffs Lloyd and Donna Nielsen filed suit to recover approximately $1,200 as an overpayment of their 1981 federal income tax. The basis of their claim is that they improperly included $5,165 in excludable disability income on their 1981 income tax return. The government has moved to dismiss or, in the alternative, for summary judgment.
BACKGROUND
Facts
At all relevant periods Lloyd Nielsen...
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