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COMMONWEALTH OF MASSACHUSETTS v. UNITED STATES

Nos. 4193, 4209.

160 F.2d 614 (1947)

COMMONWEALTH OF MASSACHUSETTS et al. v. UNITED STATES. UNITED STATES v. COMMONWEALTH OF MASSACHUSETTS et al.

Circuit Court of Appeals, First Circuit.

April 2, 1947.

Attorney(s) appearing for the Case

Alfred E. LoPresti, Asst. Atty. Gen. (Clarence A. Barnes, Atty. Gen., and John A. Brennan, Chief Counsel, Division of Employment Security, of Boston, Mass., on the brief), for Commonwealth of Mass., intervenor, and Carlton W. Spencer, defendant.

Norman S. Altman, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., and George F. Garrity, U. S. Atty., and Thomas P. O'Connor, Asst. U. S. Atty., both of Boston, Mass., on the brief), for the United States.

Before DOBIE (by special assignment) MAHONEY and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This case is here on cross appeals from the judgment of the district court. The question involves the application of Revised Statutes, § 3466 (1898),1 31 U.S.C.A. § 191, to payment of competing claims of the United States and the Commonwealth of Massachusetts against an insolvent taxpayer for unemployment compensation taxes under Title IX of the Social Security Act of 1935, 49 Stat. 620, 639, 26 U.S.C...

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