ORDER
TERRENCE W. BOYLE, District Judge.
This matter is before the Court on the parties' cross motions for Summary Judgment. FED.R.CIV.P. 12(b)(6). For the reasons below, Defendant's Motion for Summary Judgment is GRANTED. Plaintiffs Motion for Summary Judgment is DENIED.
BACKGROUND
R.H. Donnelley Corporation ("Donnelley") timely filed a consolidated federal tax return for the tax year ending December 31, 1994. The IRS subsequently...
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