OPINION AND ORDER
REDDEN, District Judge.
This is an action for tax refunds totaling approximately $248,000. Of the total, plaintiffs claim a refund of $100,102.50 in taxes, interest and penalties for the 1991 tax year, and $147,842.00 in taxes, interest and penalties for the 1988 tax year.
The matter before the court is the United States' motion for partial summary judgment. The United States seeks a determination from the court that:
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