RULING ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
DORSEY, Chief Judge.
Defendant moves for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. For the reasons below, defendant's motion is granted.
I. FACTS
Plaintiffs Stanley M. Katz and Charleene B. Katz seek recovery of $7,389.93 paid as self-employment taxes for the year 1987. Plaintiffs made two payments of estimated 1987 federal income taxes ...
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