OPINION AND ORDER
CHARLES F. LETTOW, District Judge.
In this tax-refund case, plaintiff Gary Wolens seeks a refund of $353,751 in income taxes allegedly overpaid for tax year 2007. Mr. Wolens asserts that a payment he made in 2007 (the "2007 payment") to his former spouse ("Ms. Wolens") pursuant to their divorce decree in the amount of...
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