OPINION AND ORDER
KINNEARY, District Judge.
This is a taxpayer's action wherein the plaintiffs, Charles and Ruth Erdman, seek a tax refund to recover $25,484 for the 1976 tax year. Jurisdiction in this present action is based upon 28 U.S.C. § 1346(a)(1). The defendant, the United States, moves to dismiss the complaint for lack of subject matter jurisdiction.
In October, 1977 the plaintiffs filed a refund claim for the entire amount of the tax...
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