United States v. Askegard

OPINION

ERICKSON, United States Magistrate Judge.

I. Introduction

This matter came before the undersigned United States Magistrate Judge pursuant to the consent of the parties, as authorized by the provisions of Title 28 U.S.C. § 636(c). The Court Trial of this action commenced, and was completed, on February 10, 2004. Thereafter, the parties submitted post-Trial briefs, with the last such brief having been filed with the Court on April 6, 2004, at which time, the matter was taken under advisement. At the time of Trial, the Government appeared by Mary E. Bielefeld, Trial Attorney, Tax Division,…