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YELLOW CAB CORPORATION v. UNITED STATES

Civ. Nos. 433-60 and 434-60.

210 F.Supp. 64 (1962)

YELLOW CAB CORPORATION, t/a Yellow Cab, Plaintiff, v. UNITED STATES of America, Defendant. TAXICAB SERVICE, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

June 15, 1962.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D. C., for plaintiffs.

David M. Satz, Jr., Newark, N. J., John M. Hammerman, Washington, D. C., for defendant.

MEANEY, District Judge.

This cause came on for trial on May 29, 1962, before the Court sitting without a jury. The Court having duly considered the evidence and the arguments of counsel, now pursuant to Rule 52, makes and files the following:

FINDINGS OF FACT

1. The plaintiffs timely filed their Employers' Quarterly Federal Tax Returns (Treasury Form 941) and Federal Unemployment Tax Returns (Treasury Form 940) for the period January 1, 1955 through...

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