Weil v. United States

GODDARD, District Judge.

Both the plaintiffs and the defendant have made motions for a summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c. The suit was brought to recover the sum of $6,361.64, which the plaintiffs paid under protest to the Collector of Internal Revenue as documentary stamp taxes on the transfer of certain corporate securities from the Mort*350gage Commission of the State of New York, and from Louis S. Pink, Superintendent óf Insurance of the State of New York, acting as liquidator of the New York Title and Mortgage…