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UNITED STATES v. STATE TAX COMMISSION

Civ. A. No. 70-652-C.

348 F.Supp. 397 (1972)

UNITED STATES of America et al., v. STATE TAX COMMISSION et al.

United States District Court, D. Massachusetts.

August 9, 1972.

Attorney(s) appearing for the Case

Joseph L. Tauro, U. S. Atty., Wayne B. Hollingsworth, Asst. U. S. Atty., Boston, Mass., Charles Stratton, Atty., Tax Division, General Litigation Section, Dept. of Justice, Washington, D. C., for the United States.

Edward O. Proctor, Chester M. Howe, Daniel B. Bickford, Ely, Bartlett, Brown & Proctor, Boston, Mass., for intervening plaintiffs.

Daniel J. Johnedis, Ass. Atty. Gen., Boston, Mass., for defendants.

OPINION

CAFFREY, Chief Judge.

This is a civil action for declaratory relief originally filed by the United States of America as plaintiff against the Massachusetts State Tax Commission and the individual members thereof. Six federally chartered federal savings and loan associations with places of business in various parts of the Commonwealth of Massachusetts were allowed to intervene as parties-plaintiff, both in support of the allegations in the original...

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