Aboussie v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

MEREDITH, District Judge.

This case is before the court upon a filing of a claim for refund and the denial thereof.

After consideration of the pleadings, the testimony and exhibits introduced at trial, the credibility of the witnesses, the parties’ supplemental briefs and the applicable law, the Court makes the following additional and further findings of fact and conclusions of law. Any finding of fact equally applicable as a conclusion of law is adopted as such, and conversely, any conclusion of law equally applicable as a finding of fact is so adopted.

Fi…