OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
Citizens' Acceptance Corporation ("Citizens") brought suit against the United States for a federal income tax refund. After submission of a stipulation of facts to the district court, both Citizens and the United States filed motions for summary judgment. The United States has appealed from the district court order denying its motion for summary judgment and granting that filed by Citizens. See Citizens' Acceptance...
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