ORDER AND JUDGMENT
BILBY, District Judge, sitting by designation.
This action was brought by plaintiffs seeking a refund of taxes, penalties and interest which they claim was erroneously assessed against them by the United States. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).
Prior to October 1, 1974, the plaintiffs operated their farm as a sole proprietorship. On October 1, 1974, plaintiffs formed Heaton Farms, Inc., a corporation, in order...
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