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LORING v. UNITED STATES

Civ. No. 6441.

80 F.Supp. 781 (1948)

LORING et al. v. UNITED STATES.

United States District Court D. Massachusetts.

October 26, 1948.

Attorney(s) appearing for the Case

Richard N. Bail and Gaston, Snow, Rice & Boyd, all of Boston, Mass., for plaintiffs.

William T. McCarthy, U. S. Atty., and W. Arthur Garrity, Jr., Asst. U. S. Atty., both of Boston, Mass., Theron Lamar Caudle, Asst. Atty. Gen., and Andrew D. Sharpe and A. Barr Comstock, Sp. Assts. to the Atty. Gen., for defendant.

FORD, District Judge.

This is a suit for the recovery of taxes assessed against and collected from the plaintiffs for the years 1940 to 1945, inclusive, under the Federal Unemployment Tax Act, 26 U.S.C.A. §§ 1600-1611, Title IX of the Social Security Act, as amended, c. 531, 49 Stat. 639-645, 42 U.S.C.A. § 1101 et seq., and for the period April 1, 1942 to March 31, 1946 under the Federal Insurance Contributions Act, 26 U.S.C.A. §§ 1400-1403...

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