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UNITED STATES v. PROPRIETORS OF SOCIAL LAW LIBRARY

No. 3412.

102 F.2d 481 (1939)

UNITED STATES v. PROPRIETORS OF SOCIAL LAW LIBRARY.

Circuit Court of Appeals, First Circuit.

March 2, 1939.

Attorney(s) appearing for the Case

Jerome P. Carr, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the United States.

Arthur D. Hill, of Boston, Mass. (Faneuil Adams, Irving M. Pinansky, and Hill, Barlow, Goodale & Wiswall, all of Boston, Mass., on the brief), for appellee.

Before BINGHAM and WILSON, Circuit Judges, and BREWSTER, District Judge.

WILSON, Circuit Judge.

This is an appeal from a judgment of the District Court of Massachusetts holding that under Section 101 (6) of the Revenue Act of 1934, 26 U.S.C.A. § 103 (6), the Proprietors of the Social Law Library, an old and well-known institution in Boston, was exempt from any capital stock tax that might be imposed under Sec. 701 of the Revenue Act of 1934, 48 Stat. 680, 769, 26 U.S.C.A. § 1358.

Sec. 701 (a) of the Act of 1934 provides...

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