Lámar v. Granger

GOURLEY, Chief Judge.

To simplify references which must be made to various parties, the following abbreviations will be used throughout this Opinion:

H. H. Lamar —Taxpayer

Stanley Granger, Collector of Internal Revenue —Collector

Kerotest Manufacturing Company —Kerotest

Henry Valve Company ■ — Henry

W. J. Schoenberger Company ■ — Schoenberger

United States of America —United States

Action is brought by Taxpayer for refund of alleged overpayment of income taxes for the years 1944, 1945 and 1946 in the principal amount of $27,687.57.

Counsel for the party litigants have been most vigorous, searching and…