IRVING TRUST COMPANY v. UNITED STATES


129 F.Supp. 303 (1954)

IRVING TRUST COMPANY and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. New York.

September 24, 1954.


Attorney(s) appearing for the Case

Cardozo & Cardozo, New York City, for plaintiffs.

J. Edw. Lumbard, U. S. Atty., New York City, Thomas E. Burke, of counsel, for the Government.


NOONAN, District Judge.

The plaintiffs have moved, and the defendant has cross-moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C., on the ground that there is no genuine issue as to any material fact.

While few cases arise which are properly the subject of such a motion, this case apparently does present questions of law alone, and therefore is amenable to disposition in this manner.

The plaintiffs, as...

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