MEMORANDUM OPINION AND ORDER
PHILIP PRATT, District Judge.
Plaintiffs brought this action under 28 U.S.C. § 1346(a)(1) for a refund of federal income taxes, claiming that the Internal Revenue Service ("IRS") incorrectly disallowed a deduction for the cost of a covenant not to compete. The matter is before the Court on the defendant's motion for summary judgment. The parties have briefed the issues and presented oral argument to the Court. For the following...
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