Denton & Anderson Co. v. Kavanagh

This appeal arises out of an action for refund of the amounts of certain deficiencies in income and excess profits taxes determined against appellants The Denton & Anderson Company, hereinafter called D & A, and The Taylor-Winfield Corporation, hereinafter called T-W, by appellee’s predecessor, the former United States Collector of Internal Revenue for the District of Michigan, Detroit, Michigan, for the taxable years 1943, 1944 and 1945.1

Each of the deficiencies, together with interest, was duly paid and after timely claims for refund were made and denied this action was brought, praying for…