ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
SPIEGEL, District Judge.
This matter is before the Court on the Defendant's Motion for Summary Judgment (doc. 10), the Plaintiffs' Response (doc. 11), and the Defendant's Reply (doc. 14). A hearing was held on this matter on April 28, 1994.
BACKGROUND
The Plaintiffs in this case claim that they are entitled to a refund of taxes overpaid for the year 1987. The alleged overpayment...
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