MEMORANDUM AND ORDER
LUNGSTRUM, District Judge.
This tax refund suit involves the Kansas City Royals Major League Baseball team, its former owner Ewing Marion Kauffman, now deceased, and former part-owner Avron B. Fogelman. The suit centers around a $34 million bad debt deduction taken by the Royals on a purported loan to Mr. Fogelman and passed through to the tax return of Mr. and Mrs. Kauffman. On June 10, 1999, the court issued a Memorandum and Order...
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