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...
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