OPINION AND ORDER REGARDING THE PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT
ROSEN, District Judge.
I. INTRODUCTION
This luxury tax refund case is before the Court on the parties' Cross-Motions for Summary Judgment. The parties are in agreement that there is no genuine issue of material fact in this case, and resolution of this matter involves only the legal issue of whether a legally cognizable binding contract existed before September...
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