ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT
KASHIWA, Judge:
This federal income tax refund suit comes before the court on cross motions for summary judgment. Two major issues are raised by this case. The first is whether decedent gave the Internal Revenue Service sufficient information to constitute a timely informal refund claim. The second is whether collateral estoppel bars the Government from relitigating...
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