1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 49 F.Supp.
  5. 49 F.Supp. 25 (1943)
 

WORKINGMEN'S LOAN ASS'N v. UNITED STATES

Civil Action No. 1528.

49 F.Supp. 25 (1943)

WORKINGMEN'S LOAN ASS'N v. UNITED STATES.

District Court, D. Massachusetts.

February 23, 1943.

Attorney(s) appearing for the Case

Edmund Burke, of Boston, Mass., and Reginald Heber Smith, Jr., and Jackson R. Collins, both of New York City, 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 James L. Chapman, Sp. Assts. to Atty. Gen., for defendant.

FORD, District Judge.

This taxpayer is a small loans company incorporated under a special Massachusetts statute. It paid for the taxable year 1937 a "personal holding company" surtax, Section 351, Revenue Act of 1936, c. 690, 49 Stat. 1648, as amended by Section 1 of the Revenue Act of 1937, c. 815, 50 Stat. 813, 26 U.S.C.A. Int.Rev.Acts, page 973,1 in the amount of $7,855.57. The plaintiff claims the assessment was erroneous and sues...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases