District Court, W.D. Washington January 13, 2005, C03-2972JLR (Hubbard v. United States)

ORDER

ROBART, District Judge.

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment. Plaintiff Steven Hubbard

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seeks summary judgment that he is entitled to an income tax refund for the 2000 tax year. (Dkt.# 17). The Government seeks summary judgment that Plaintiff Hubbard is not entitled to a refund. (Dkt.# 22).