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PRISCILLA BAKING CO. v. WELCH

No. 3439.

103 F.2d 898 (1939)

PRISCILLA BAKING CO. v. WELCH, Former Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

May 10, 1939.

Attorney(s) appearing for the Case

Joseph A. Le Tourneau, of Boston, Mass., for appellant.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Attorney, both of Boston, Mass., on the brief), for appellee.

Before WILSON, Circuit Judge, and PETERS and SWEENEY, District Judges.

PER CURIAM.

This action was brought in the District Court of Massachusetts against the defendant, a former Collector of Internal Revenue, to recover processing taxes alleged to have been paid by the plaintiff under the Revenue Act of 1936, known as the Agricultural Adjustment Act, to other parties, from whom said taxes had been collected by the defendant. The plaintiff seeks by this action to have the taxes paid thereunder returned to him.

A demurrer was filed...

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