Rehearing and Suggestion for Rehearing In Banc Denied December 14, 1993.
SPENCER WILLIAMS, Senior District Judge.
Plaintiffs Charles and Marion Hefti allege in this lawsuit that they are entitled to tax refunds for various years because the Internal Revenue Service disallowed valid deductions for some of those years or never made lawful assessments for the other years. The district court granted the government's motions to dismiss and for summary judgment...
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