Apollo Fuel Oil v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

MANN, United States Magistrate Judge.

Plaintiff Apollo Fuel Oil (“plaintiff’ or “Apollo”) brought this taxpayer’s suit for a refund of a $1,000 penalty assessed by the Internal Revenue Service (“IRS”) upon finding that plaintiff had used a non-taxable fuel oil for taxable purposes. With the parties’ consent, the case was tried before this Court on November 24, 1998. Based on the evidence adduced, the Court sustains the assessment of the penalty and directs that judgment be entered in favor of the defendant United States of America (“defendant” or…