Opinion
Civil Action No. 09-cv-00024-CBS-KMT.
August 6, 2010
JUDGMENT
PURSUANT to and in accordance with the Memorandum Opinion and Order entered by Magistrate Judge Craig B. Shaffer on August 3, 2010, incorporated herein by reference, it is
ORDERED that:
1. Defendant Internal Revenue Services' "Motion for Summary Judgment" (filed February 01, 2010) doc #[45] is GRANTED, and
2. Plaintiffs' "Motion for Summary Judgment" (filed February 25, 2010) doc #[47] is DENIED.
3. Judgment on the Amended Complaint is entered in favor of the Defendant and against Plaintiffs, with each party to bear his, her, or its own costs.