HADLEY FALLS TRUST CO. v. UNITED STATES

No. 6702.

22 F.Supp. 346 (1938)

HADLEY FALLS TRUST CO. v. UNITED STATES.

District Court, D. Massachusetts.

February 14, 1938.


Attorney(s) appearing for the Case

Ward F. Porter and Howard C. Connor, both of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., and Arthur L. Murray, Sp. Asst. to U. S. Atty.


McLELLAN, District Judge.

The plaintiff seeks recovery of corporate income taxes paid for the years 1930 and 1931.

Statements of fact herein are intended as findings of fact, and statements of law as conclusions of law, in accordance with U.S.C.A. title 28, § 764.

The case was heard upon a "Stipulation of Facts," oral testimony, and certain exhibits. It is agreed that where the "Stipulation of Facts" and the oral testimony differ, the stipulation...

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