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AMERICAN BANKERS INSURANCE CO. OF FLA. v. UNITED STATES

Civ. No. 65-920.

265 F.Supp. 67 (1967)

AMERICAN BANKERS INSURANCE COMPANY OF FLORIDA, a Florida corporation, Plaintiff, v. UNITED STATES of America, Defendant. AMERICAN BANKERS LIFE ASSURANCE COMPANY OF FLORIDA, a Florida corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Florida, Miami Division.

February 17, 1967.

Attorney(s) appearing for the Case

Curtis L. Bader, of Helliwell, Melrose & DeWolf, Miami, Fla., for plaintiffs.

William A. Meadows, Jr., U. S. Atty., and Alfred E. Sapp, Asst. U. S. Atty., Miami, Fla., for the Government.

OPINION AND ORDER

ATKINS, District Judge.

This cause came on for hearing on cross motions for summary judgment filed by the respective parties in this matter. The above motions were filed in each of two consolidated lawsuits in which plaintiffs, domestic insurance companies, are alternatively suing for the redemption or refund of monies paid for certain documentary excise tax stamps purchased from August, 1961 to December, 1963.

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