Adler Construction Company, a Partnership Constituted of Harold C. Adler and Vera L. Adler, Partners v. The United States

OPINION

This case was referred to Trial Commissioner C. Murray Bernhardt with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57(a) [since September 1, 1969, Rule 134 (h)]. The commissioner has done so in an opinion and report filed on June 11, 1969. Exceptions to the commissioner’s opinion, findings and recommended conclusion of law were filed by plaintiff. Defendant urged the court to adopt the commissioner’s opinion as its decision in this case. The case has been submitted to the court on oral argument of counsel and the…