1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 45 F.Supp.
  5. 45 F.Supp. 772 (1942)
 

SEARS v. HASSETT

Civil Action No. 1496.

45 F.Supp. 772 (1942)

SEARS et al. v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

March 20, 1942.

Attorney(s) appearing for the Case

Robert G. Dodge, of Boston, Mass. (Walter A. Barrows, of Boston, Mass., on the brief), for plaintiff.

George F. Garrity, Asst. U. S. Atty., of Boston, Mass. (Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty Gen., and Edmund J. Brandon, U. S. Atty., of Boston, Mass., on the brief), for defendant.

WYZANSKI, District Judge.

In accordance with Federal Rules of Civil Procedure, rule 56(a), 28 U.S.C.A. following section 723c, the plaintiffs have moved for a summary judgment in their suit to recover from the Collector of Internal Revenue amounts paid on account of income taxes for 1937. There are no issues of fact. The only issue of law is whether from June 24, 1937, to the end of that year the trustees of the F. R. Sears Real Estate Trust were taxable as an "association...

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