FINAL JUDGMENT
ZLOCH, District Judge.
Plaintiff, August Urbanek, filed the instant action seeking a refund of federal income tax in the amount of $102,105 plus interest from the Defendant, United States of America, for the tax year ended December 31, 1984. The Court has jurisdiction over the instant action pursuant to 28 U.S.C. § 1346(a)(1).
The sole question for this Court to decide is whether the Plaintiff may reduce his alternative...
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