OPINION and ORDER
NORGLE, District Judge.
Before the court are cross motions for summary judgment. For the following reasons, Defendant's motion (Doc. No. 8) is granted and Plaintiffs' motion (Doc. No. 13) is denied.
I. BACKGROUND
This is a tax refund action. From December 1981 until January 1995, Plaintiff Andrew Pipitone ("Pipitone") was an at-will employee in the claims department...
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