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UNITED STATES v. STATE TAX COMMISSION

Nos. 72-1380, 72-1381.

481 F.2d 963 (1973)

UNITED STATES of America et al., Plaintiffs-Appellees, v. STATE TAX COMMISSION et al., Defendants-Appellants. UNITED STATES of America et al., Plaintiffs-Appellees, v. STATE TAX COMMISSION et al., Defendants-Appellees. First Federal Savings and Loan Association of Boston et al., Intervenors-Appellants.

United States Court of Appeals, First Circuit.

Decided June 28, 1973.

Attorney(s) appearing for the Case

Terence P. O'Malley, Asst. Atty. Gen., with whom Robert H. Quinn, Atty. Gen., and Walter H. Mayo III, Asst. Atty. Gen., were on briefs, for the State Tax Commission.

Daniel B. Bickford, Chester M. Howe, and Richard McCarthy, Boston, Mass., with whom Ely, Bartlett, Brown & Proctor, and Joseph W. Bartlett, Boston, Mass., were on briefs, for First Federal Savings and Loan Assn. of Boston, and others.

Charles E. Stratton, Atty., Tax Div., Dept. of Justice, with whom Fred B. Ugast, Acting Asst. Atty. Gen., with whom James N. Gabriel, U. S. Atty., Meyer Rothwacks, and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, were on brief, for United States.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

LEVIN H. CAMPBELL, Circuit Judge.

These appeals question the validity of Massachusetts taxes1 on the deposits and income of federal savings and loan associations (hereinafter "federal associations").

In No. 72-1380, the United States seeks a declaration that the deposits tax, § 11(a)(2)(ii) and (b)(2)(ii), violates § 5(h) of the Home Owners' Loan Act of 1933, 12 U.S.C. §...

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