Waterman-Bic Pen Corp. v. United States

LEYET, District Judge.

Both the plaintiff and defendant move for summary judgment in this action for refund of federal excise taxes brought by the plaintiff-taxpayer Waterman-Bie Pen Corporation. The parties have entered into a stipulation of all the relevant facts pertaining to the taxpayer’s claim and there remain no genuine issues as to any material facts.

The taxpayer, a manufacturer of pens and other writing instruments, during the period from November 20, 1958. through March 31, 1960 paid the manufacturer’s excise tax on various of its products subject to the tax. Of the amount so paid,…