Becker Warburg Paribas Group Inc. v. United States

MEMORANDÚM OPINION

GRADY, District Judge.

This cause comes before the court on cross motions for summary judgment on Count II of the three-count complaint. Fed.R.Civ.P. 56. Counts I and III have been dismissed pursuant to settlement by the parties. All the facts relevant to Count II have been stipulated to and there is no dispute of fact which would preclude our granting summary judgment. For reasons discussed below, we grant plaintiff’s motion for summary judgment. Defendant’s motion for summary judgment is therefore denied.

FACTS

This is an action for a refund of taxes for the year 1971. The…