District Court, S.D. New York February 13, 1963 (Mercado v. United States)

LEVET, District Judge.

This is a motion for summary judgment by defendant, pursuant to Rule 56 of the Federal Rules of Civil Procedure.

Plaintiffs are the trustees of a residuary trust. On January 25,1960, the plaintiffs paid a deficiency income tax for the calendar year 1954 in the amount of $6,612.40. On March 9, 1960, interest of $1,896.49 was paid on the deficiency.