MEMORANDUM
JOHN E. JONES, III, District Judge.
In this tax-related action, Plaintiff, the Estate of Kathryn L. Menges, asserts that Defendant, the Internal Revenue Service, wrongly denied Kathryn Menges' claim for the First-time Homebuyer Tax Credit in the amount of $8,000. The case is presently before the Court on the parties' cross-motions for summary judgment. For the reasons articulated herein, the Court shall deny Plaintiff's...
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