Michigan Cab Co. v. Kavanagh

LEDERLE, Chief Judge.

Findings of Fact

I. Plaintiff, a Michigan corporation, filed its complaint against the Commissioner of Internal Revenue for the District of Michigan on May 1, 1940, seeking to recover taxes paid for the month of August, 1937, under Title VIII of the Social Security Act, 42 U.S.C.A. § 1001 et seq., which plaintiff claims were erroneously and illegally assessed and collected by the defendant Commissioner, in the amount of $233.40. Plaintiff paid under protest the tax as assessed in October, 1939, and duly filed a claim for a refund, which was denied by the Social Security…