MEMORANDUM & ORDER
HURLEY, District Judge.
Plaintiff Joseph Carione ("Carione") initiated this action, pursuant to 26 U.S.C. § 7422, for refund of the amount of tax assessed against the proceeds from the sale of a business. Defendant United States ("Defendant") subsequently filed a motion for summary judgment. Plaintiff filed a cross-motion for summary judgment. For the reasons discussed infra,
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