CRABTREE, J.T.C.
This is a gross income tax case wherein plaintiffs seek review of defendant's denial of their claims for refund of gross income tax allegedly overpaid for taxable years 1984 and 1985. Both parties have filed motions for summary judgment, and there being no material facts in dispute, the case is ripe for adjudication.
On December 27, 1990, plaintiffs filed two claims for refund with defendant to recover overpayments of gross income tax for...
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