Mapco Inc. v. United States

This tax refund action comes before the court on plaintiffs and defendant’s exceptions and briefs to the recommended decision of Senior Trial Judge Mastín G. White, which he has submitted in accordance with Rule 134(h) on August 25, 1976. Neither party has taken exception to any of the trial judge’s proposed findings of fact; however, both parties have taken exception to the trial judge’s recommended conclusion of law. Upon consideration of the parties’ briefs and after having heard oral argument, the court agrees with the trial judge’s opinion and findings and adopts the same, with the…