Pitney-Bowes Postage Meter Co. v. United States

SMITH, District Judge.

This is an action to recover manufacturers’ excise taxes paid by plaintiff, before the Court on plaintiff’s motion for summary judgment under Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c, and defendant’s cross-motion for summary judgment.

Plaintiff had leased postage meters prior to October 1, 1941, under written contracts containing various provisions for termination set forth in Exhibits A, B, C, and D as follows:

Exhibit A — “Termination of Contract. The Mailer may terminate this contract at the end of any quarter by thirty days’…