MEMORANDUM OPINION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
PARSONS, District Judge.
This civil action has been brought by the United States to recover Federal income tax refunds for the years 1948 and 1949 which the plaintiff alleges were erroneously paid to the defendant.
The cause is before me at this time for a ruling as to plaintiff's Motion for Summary Judgment and defendant's Cross Motion for Summary Judgment.
The question presented...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.