BOSTON ELEVATED RY. CO. v. WELCH

Nos. 7073, 7116.

25 F.Supp. 809 (1939)

BOSTON ELEVATED RY. CO. v. WELCH, Collector of Internal Revenue (two cases).

District Court, D. Massachusetts.

January 11, 1939.


Attorney(s) appearing for the Case

Charles W. Mulcahy, of Boston, Mass., for plaintiff in No. 7073.

Charles W. Mulcahy and J. Duke Smith, both of Boston, Mass. (John H. Moran, of Boston, Mass., on the brief), for plaintiff in No. 7116.

John A. Canavan, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., for defendant in both cases.


SWEENEY, District Judge.

These are two actions brought to recover Social Security taxes alleged to have been erroneously and illegally assessed and collected. As the same question is involved in each, although under separate titles of the Social Security Act, 42 U.S.C. A. § 301 et seq., they will be disposed of together, and will be treated as one case. The sole question is whether the plaintiff was, during the periods in question, an instrumentality of the Commonwealth...

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