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COMMONWEALTH OF MASSACHUSETTS v. UNITED STATES

Nos. 5826, 5867.

296 F.2d 336 (1961)

COMMONWEALTH OF MASSACHUSETTS et al., Defendants, Appellants, v. UNITED STATES of America, Plaintiff, Appellee (two cases).

United States Court of Appeals First Circuit.

Decided November 29, 1961.

Attorney(s) appearing for the Case

Edward J. McCormack, Jr., Atty. Gen. of Massachusetts, James J. Kelleher, Asst. Atty. Gen., and P. J. Piscitelli, Boston, Mass., on briefs, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, and Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., W. Arthur Garrity, Jr., U. S. Atty., and Daniel B. Bickford, Asst. U. S. Atty., Boston, Mass., on consolidated brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

WOODBURY, Chief Judge.

These are appeals from judgments entered for the United States in two actions brought by it under § 6332 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 6332, against the Commonwealth of Massachusetts and the individual who at the pertinent times was serving as its Treasurer to recover amounts paid to employees of the Commonwealth by the Treasurer in disobedience of and to defeat notices of levy duly served upon him pursuant to...

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