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NORTHERN RAILROAD v. UNITED STATES

Civ. A. No. 61-977.

222 F.Supp. 134 (1963)

NORTHERN RAILROAD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Massachusetts.

October 1, 1963.

Attorney(s) appearing for the Case

Neal Holland, Boston, Mass., Bernard J. Long, Washington, D. C., for plaintiff.

W. Arthur Garrity, Jr., U. S. Atty., Max C. Goldberg, Murray Falk, Asst. U. S. Attys., for defendant.

FRANCIS J. W. FORD, District Judge.

This is an action for the recovery of income taxes and interest thereon allegedly illegally assessed and collected. Plaintiff is a railroad corporation organized under the laws of New Hampshire in 1844. Sometime prior to 1889 plaintiff had acquired all of the stock of the Peterborough and Hillsborough Railroad and 4000 of the 4124 outstanding shares of the Concord and Claremont (N.H.) Railroad, two other New Hampshire railroad corporations...

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