Chas. Abbate Co. v. Jarecki

ROBSON, District Judge.

Motions for summary judgment have been filed by both plaintiff and defendants. They have entered into a stipulation of facts. By order Cause No. 57 C 1842, involving the same parties, had been consolidated with this action, but dismissed by stipulation on September 19, 1958.

The stipulation states that plaintiff, an Illinois corporation, seeks a refund of taxes levied under Section 3475(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3475(a), relating to the transportation of property, for the period beginning September 1, 1949, and ending December 31, 1952. The…