MEMORANDUM & ORDER
BRIEANT, District Judge.
Before this Court in this action to refund tax penalties, is a motion by the Defendant, dated November 17, 1997, and a cross-motion by the Plaintiff, dated January 16, 1998, each seeking summary judgment pursuant to Fed. R.Civ.P. 56. Oral argument was heard on February 20, 1998 and decision reserved.
Background
The facts underlying this case are undisputed. In 1993 and 1994, Fran Corp. ("Plaintiff...
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