D'Avanzo v. United States

OPINION AND ORDER

GEORGE W. MILLER, Judge.

Andrew M. and Linda J. D’Avanzo are plaintiffs in this tax refund case that is before the Court after trial held on August 13 and November 5, 2004. United States Court of Federal Claims Rule (“RCFC”) 52(a) governs “actions tried upon the facts,” and provides that findings of fact may be “based on oral or documentary evidence ... and due regard shall be given to the opportunity of the trial court to judge of [sic] the credibility of the witness.” RCFC 52(a). The Court heard testimony from plaintiff1 Andrew D’Avanzo and received affidavits from Sylvia…