District Court, E.D. Michigan October 3, 1941, No. 1837 (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.