O'HARA VESSELS v. HASSETT

No. 1079.

60 F.Supp. 672 (1942)

O'HARA VESSELS, Inc., v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

April 23, 1942.


Attorney(s) appearing for the Case

Joseph N. Welch, of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Joseph W. Burns, Sp. Assts. to the Atty. Gen., for defendant.


WYZANSKI, District Judge.

(1) The plaintiff is O'Hara Vessels, Inc., a Massachusetts corporation, with a principal office in Boston, Massachusetts. The defendant is Thomas B. Hassett, Collector of Internal Revenue for the District of Massachusetts.

(2) This is an action under 28 U.S.C.A. § 41(5), brought to recover taxes paid by the plaintiff on its own account to the defendant under the provisions of Chapter IX, subchapter A, of the Internal Revenue...

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