Clark v. Kavanagh

Findings of Fact

LEDERLE, District Judge.

1. This is an action seeking refund of a 1939 income tax deficiency of $20,562.81 levied by the Commissioner of Internal Revenue and paid by the taxpayers, Emory W. Clark and wife, plaintiffs herein, to the defendant, Giles Kavanagh, Collector of Internal Revenue for this District. As the transactions involved relate solely to plaintiff Emory W. Clark, for brevity he will *807be referred to hereafter as the taxpayer. Claim for refund and this suit were timely filed.

2. Many details of the facts herein were agreed upon at pretrial conferences and were…