H. S. D. Co. v. Kavanagh

LEDERLE, Chief Judge.

Findings of Fact

1. ’ This action involves a claim by plaintiff, H. S. D. 'Company, a Michigan corporation, formerly known as Knight-Morley Corporation, hereinafter referred to as taxpayer, for the refund of excess profits tax for the fiscal year ending April 30, 1944 in the amount of $18,834.11, which, less a post-war refund of $1883.41 concededly received by the taxpayer, leaves a net claimed overassessment of $16,950.70. Many of the facts are not in dispute and were stipulated by the parties. This was supplemented by a small amount of testimony. The stipulations of fact…