OPINION AND ORDER
NORGLE, District Judge:
Before the district court is the issue of an IRS denial of a tax credit to a corporate taxpayer, Plaintiff United Stationers, Inc. ("Stationers"). The district court must also rule on the objections of Stationers to the Report and Recommendation of the Magistrate Judge. Pursuant to Local General Rule 2.41(B), the district court referred to the Magistrate Judge the sole question of whether Stationers was entitled...
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