DEECY PRODUCTS CO. v. WELCH

Nos. 40, 558.

36 F.Supp. 272 (1940)

DEECY PRODUCTS CO. v. WELCH, Former Collector of Internal Revenue. PEASLEE & WHEELER, Inc., v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

December 11, 1940.


Attorney(s) appearing for the Case

Edward J. Keelan, Jr., and Hale & Dorr, all of Boston, Mass., for Deecy Products Co.

Horace E. Allen and Allen, Yerrall & Bettigole, all of Springfield, Mass., for Peaslee & Wheeler, Inc.

Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Lyle M. Turner, Sp. Assts. to the Atty. Gen., for defendants.


SWEENEY, District Judge.

These are two actions instituted to recover taxes alleged to have been illegally assessed and collected from the plaintiffs by the defendants under authority of Title IX of the Social Security Act of 1935, 42 U.S.C.A. § 1101 et seq. The plaintiffs urge that they were not liable for such taxes, because, during the year in question, they did not employ the minimum of eight individuals provided in the Act of 1935, Section 907(a). Both cases...

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