FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER
KEHOE, District Judge.
A non-jury trial of this action was held on April 3, 1987. The plaintiff appeared pro se. The defendant was represented by Stuart D. Gibson, Tax Division, Department of Justice. Based upon the testimony and exhibits presented at trial, and the record as a whole, pursuant to Fed.R.Civ.P. 52(a), the Court makes the following Findings of Fact and Conclusions of Law.
FINDINGS...
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