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GEORG JENSEN, INC. v. UNITED STATES

173 F.Supp. 762 (1959)

GEORG JENSEN, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

April 16, 1959.

Attorney(s) appearing for the Case

Kelley, Drye, Newhall & Maginnes, New York City, for plaintiff, John J. Costello and John J. Loflin, Jr., New York City, of counsel.

Arthur H. Christy, U. S. Atty., Southern Dist. of New York, New York City, for defendant, Marguerite R. de Smet, Asst. U. S. Atty., New York City, of counsel.

PALMIERI, District Judge.

These are cross-motions for summary judgment upon stipulated facts, in an action to recover Documentary Stamp Taxes alleged to have been wrongfully collected by the defendant.

The facts relate to the purchase of real estate by the corporate plaintiff. On March 26, 1946, the plaintiff became the owner of premises in New York City known as 680-684 Fifth Avenue as a result of a series of transactions which were initiated on March 14...

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