Libitzky

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 8 MOSES S. LIBITZKY and SUSAN M. Case No. 18-cv-00792-JD

LIBITZKY,

10 Plaintiffs, FINDINGS OF FACT AND CONCLUSIONS OF LAW v.

UNITED STATES OF AMERICA,

13 Defendant.

14 Married taxpayers Moses and Susan Libitzky filed this action against the United States for a “refund and credit for income taxes paid for the tax year 2011,” in the amount of $692,690. Dkt. No. 1 ¶¶ 1, 9; Dkt. No. 76 ¶ 1. The cross-motions for summary judgment were denied, Dkt. No. 57, and the case was tried by the Court pursuant to the parties’ stipulation to a non-jury trial under Federal Rule of Civil Procedure 39(a)(1). Dkt. No. 72. Over the course of the two-day bench trial, counsel for both sides examined witnesses, moved documents into evidence, and read deposition transcripts into the record. Dkt. Nos. 91, 92. After the close of evidence, the parties filed proposed findings of fact and conclusions of law, and the Court heard closing arguments. Dkt. Nos. 101, 102, 103. 24…