In Re Estate of B. Joseph Rath, Deceased. The Detroit Bank and Trust Company, and Catherine Rath, Survivingwife v. United States

CECIL, Senior Circuit Judge.

This is an appeal by the defendant-appellant, United States of America, from a judgment in the United States District Court for the Eastern District of Michigan granting a refund to the plaintiffs-appellees in an action for recovery of income taxes alleged to have been erroneously collected.

The case was submitted to the trial judge by counsel for the parties on a stipulation of facts.

As of March 4, 1964, B. Joseph Rath was the largest individual shareholder of the outstanding stock of the J. B. Rath Co., Inc., a Michigan corporation engaged in tool and die…