MEMORANDUM AND ORDER
KELLY, District Judge.
Presently before the Court is a Motion for Reconsideration filed by the Plaintiff, Kenneth A. Evans ("Evans"). Evans filed suit in this Court against the Defendant, United States of America ("United States"), alleging that he is entitled to recover a tax refund in the amount of $12,322.58. Both parties filed cross-motions for summary judgment. In a Memorandum and Order dated June 26, 2001, the Court granted...
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