Disabled American Veterans v. United States

This case is before the court on review of the report of Trial Judge James F. Merow. Because we disagree with that portion of the report dealing with whether a satisfactory refund claim was filed relating to a deduction for the cost of the names list, we reverse the trial judge on that point. We are in agreement with the remainder of the report and, accordingly, we adopt the modified report as an opinion of this court.1

Regarding the above-discussed variance issue, the trial judge found that the informal oral knowledge gained by the Internal Revenue Service’ agents during the audit of…