WIGGIN TERMINALS v. HASSETT

Civil Action No. 451.

35 F.Supp. 654 (1941)

WIGGIN TERMINALS, Inc., v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

January 24, 1941.


Attorney(s) appearing for the Case

Lothrop Withington, of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., for defendant.


FORD, District Judge.

This is a suit, properly here, to recover, with interest, the sum of $3,213.33 paid by the plaintiff as capital stock taxes assessed for the taxable period ending June 30, 1937, under the provisions of Section 105 of the Revenue Act of 1935, 26 U.S.C. A. Int.Rev.Acts, page 796, 797, the applicable provisions of which appear in the margin.1

Findings of Fact.

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