MEMORANDUM DECISION AND ORDER
CONWAY, District Judge.
There are times when the revenue laws of the United States yield harsh results. This is one of those times.
I. PROCEDURAL HISTORY
The present plaintiff, Carmen V. Cook ("Mrs. Cook"), and her husband, Irving R. Cook ("Mr. Cook"), instituted this action on November 1, 1993. The Cooks sought a partial or full refund of their...
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