Packard v. United States

LEVET, District Judge.

This action is a suit for refund of income taxes assessed and collected from plaintiff for the years 1953, 1954 and 1955, together with interest thereon, in the aggregate amount of $9,020.91.

The plaintiff has moved for an order pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A., granting a summary judgment and the defendant has filed a cross-motion seeking the same relief in its favor.

The facts are not in dispute and are as follows:

1. From October 5, 1929 until his death on January 25, 1953, Arthur W. Packard, plaintiff’s husband, was employed by…