ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
KENT, District Judge.
This is an action brought by Plaintiffs Elton E. Dotson and Alrethia Dotson ("the Dotsons") against the Internal Revenue Service ("IRS") for the refund of income and social security taxes formerly paid by the Dotsons and now claimed by them to have been paid on a nontaxable settlement amount. Before the Court now are Crossmotions for Summary Judgment brought by both Plaintiffs and Defendant...
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