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STATE STREET TRUST CO. v. UNITED STATES

Civ. A. No. 2614.

59 F.Supp. 467 (1945)

STATE STREET TRUST CO. et al. v. UNITED STATES.

District Court, D. Massachusetts.

March 13, 1945.

Attorney(s) appearing for the Case

Nichols & Boyer and J. A. Boyer, all of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and T. Carroll Sizer, Sp. Assts. to Atty. Gen., for defendant.

SWEENEY, District Judge.

The question here presented is whether Section 322(b) (4) of the Internal Revenue Code, as enacted by Section 169(a) of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Code, § 322(b) (4), has retroactive effect so as to render timely a claim for refund of income tax with respect to 1939, which claim was filed more than three years after the return for that year was actually filed but less than three years after the return for that year was...

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