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WORKINGMEN'S LOAN ASS'N v. UNITED STATES

No. 3939.

142 F.2d 359 (1944)

WORKINGMEN'S LOAN ASS'N v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

April 18, 1944.

Attorney(s) appearing for the Case

Jackson R. Collins, of New York City (Edmund Burke and Hale & Dorr, all of Boston, Mass., of counsel), for appellant.

Homer R. Miller, Sp. Asst. to Atty. Gen. Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Roland A. Cormier, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Appellant taxpayer was incorporated in 1888 by special act of the Massachusetts legislature for the purpose of lending money with or without security, and is presently qualified and licensed under the Massachusetts Small Loan Act, Mass.G.L. (1932) c. 140, §§ 96-114. It sued in the court below to recover back the amount paid for the year 1937 as personal holding company surtax imposed under § 351 of the Revenue Act of 1936, 49...

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