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SPECTOR MOTOR SERVICE v. McLAUGHLIN

No. 723.

47 F.Supp. 671 (1942)

SPECTOR MOTOR SERVICE, Inc., v. McLAUGHLIN, Tax Commissioner.

District Court, D. Connecticut.

November 14, 1942.

Attorney(s) appearing for the Case

Day, Berry, & Howard and Cyril Coleman, all of Hartford, Conn., and Nair & Nair and Israel Nair, all of New Britain, Conn., for plaintiff.

Francis A. Pallotti, Atty. Gen., of Connecticut, and Leo V. Gaffney, Asst. Atty. Gen., of Connecticut, for defendant.

SMITH, District Judge.

Plaintiff, a Missouri corporation, has its principal office in Illinois. It is engaged in motor transport of goods between points in the Midwest and points in the Northeast. It pioneered in two-way hauls, establishing terminals in each zone for bringing together, sorting, loading, and unloading and distributing freight handled in the long-haul trips. The terminals are of two types, leased terminals used solely by plaintiff, and agency terminals...

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