Grand Traverse Hotel Co. v. United States

STARR, District Judge.

Plaintiff, a Michigan corporation, began the present suit to obtain a refund of undistributed profits surtax deficiencies which it had been required to pay for its taxable year ending April 30, 1937, in the amount of $1,706.48, and for its taxable year ending April 30, 1938, in the amount of $1,-466.98, together with interest paid in the amount of $723.29, making a total of $3,-896.75. The case was submitted on the following stipulation of facts:

“The parties hereto, by their respective counsel, hereby stipulate that the following facts are true, so that either party may…