Cruse v. Stayput Clamp & Coupling Co.

Albert F. Cruse as the director of revenue of the State of Colorado, and Leon C. Lavington as the state treasurer of Colorado, plaintiffs in error, will hereinafter be designated plaintiffs, and the Stayput Clamp and Coupling Company, a corporation, defendant in error, will hereinafter be designated as defendant. Plaintiffs sued out this writ of error to review an adverse judgment of the district court.

Plaintiff Cruse assessed additional taxes against defendant on its income for the years 1941 and 1942 in the amount of $2,732.67 alleged to be due as a deficit under the provisions of the…