ORDER
ELLISON, Senior District Judge.
Now before the Court are the cross motions for summary judgment of the Plaintiffs, Tax and Accounting Software Corporation, Tim Kloehr and Sheryl Kloehr (collectively referred to as "TAASC") and the Defendant, United States of America (referred to herein as the "IRS").
TAASC creates and sells software programs designed to be used by tax and accounting professionals. This dispute involves tax credits that...
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