ORDER
SOLOMON OLIVER, JR., Chief Judge.
Plaintiffs James and Sherry Cramer ("Plaintiffs" or the "Cramers") filed this action under 26 U.S.C. § 7422 against the United States of America ("the United States"). Plaintiffs assert that the United States wrongly denied their theft loss deduction for taxable year 2007. Currently pending before the court are Plaintiffs' Motion for Summary Judgment (ECF No. 21) and the United States' Motion for Summary...
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