District Court, W.D. Oklahoma November 4, 2015, Case No. CIV-13-1237-D (Green v. United States)

ORDER

TIMOTHY D. DeGIUSTI, District Judge.

This is a tax refund action arising from the internal revenue laws of the United States. Before the Court are the parties’ cross-motions for summary judgment [Doc. Nos. 37, Plaintiff, and 38, Defendant]. Defendant has responded to Plaintiffs motion [Doc. No. 42], and Plaintiff has responded to Defendant’s motion [Doc. No.