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SEARS v. HASSETT

Nos. 205, 103.

31 F.Supp. 179 (1940)

SEARS et al. v. HASSETT, Acting Collector of Internal Revenue. SAME v. UNITED STATES.

District Court, D. Massachusetts.

January 26, 1940.

Attorney(s) appearing for the Case

Robert G. Dodge (of Palmer, Dodge, Barstow, Wilkins & Davis), of Boston, Mass., (Harold S. Davis and W. A. Barrows, both of Boston, Mass., on the brief), for plaintiffs.

C. Keefe Hurley, Asst. U. S. Atty., of Boston, Mass. (Edmund J. Brandon, U. S. Atty., of Boston, Mass., Samuel O. Clark, Asst. Atty. Gen., and Andrew D. Sharpe and Frederic G. Riter, Sp. Assts. to Attorney General, on the brief), for defendants.

SWEENEY, District Judge.

These are two actions in which the plaintiffs seek the recovery of taxes alleged to have been erroneously assessed, collected, and retained. The first action involves the question whether the F. R. Sears Real Estate Trust is an association within the meaning of the Revenue Act of 1936, § 1001, 26 U.S.C.A. § 1696, and the second action involves the further question whether the F. R. Sears Real Estate Trust was "doing business" between...

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