Denton & Anderson Co. v. Kavanagh

FREEMAN, District Judge.

This is a taxpayer’s suit for a refund of moneys paid in accordance with an allegedly illegal assessment of the Commissioner of Internal Revenue. The case was tried and submitted to the court on stipulated facts and issues. Oral arguments were had and briefs were filed by both parties.

This suit arises from the Commissioner’s assessment of taxes on income from the operation of the plaintiff corporations during the years 1942 to 1945. Briefly summarized, the transactions giving rise to the present controversy and pertinent facts are as follows:

At all relevant times,…