ORDER DENYING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT
HACKETT, District Judge.
Plaintiffs Gerald Jarvis and Ann Marie Jarvis filed this action seeking a tax refund in the amount of $11,396.78. Plaintiffs have filed a motion for summary judgment. The government opposes plaintiffs' motion and has filed a cross-motion for summary judgment. For the reasons stated below, the government's motion shall...
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