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...
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