Is there any error in a federal judge's finding that an audit was made?

MultiRegion, United States of America

The following excerpt is from Kyle v. United States, 266 F.2d 670 (2nd Cir. 1959):

The appellee vigorously denies that an audit was made; but assuming, as we must, that it was made, there was no error in the District Judge's ruling. See United States v. Rosenberg, supra.

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