RULING ON MOTIONS FOR SUMMARY JUDGMENT
DORSEY, Chief Judge.
Plaintiffs and defendant filed cross-motions for summary judgment. For the following reasons, plaintiffs' motion is
I. BACKGROUND
The following facts are undisputed. On or about April 15, 1988, plaintiffs David F. Ertman and Jane Ertman ("the Ertmans") submitted a Form 4868, "Application...
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