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FEDERAL RES. BK. OF BOSTON v. COMMISSIONER OF CORP., ETC.

Civ. A. No. 73-882-G.

382 F.Supp. 207 (1974)

FEDERAL RESERVE BANK OF BOSTON, Plaintiff, v. COMMISSIONER OF CORPORATIONS AND TAXATION OF the COMMONWEALTH OF MASSACHUSETTS, Defendant.

United States District Court, D. Massachusetts.

October 1, 1974.

Attorney(s) appearing for the Case

Richard McCarthy, Daniel Bickford, Chester M. Howe, Ely, Bartlett, Brown & Proctor, Boston, Mass., for plaintiff.

Joseph Grasso, Asst. Atty. Gen., Boston, Mass., for defendant.

ORDER ON MOTION FOR SUMMARY JUDGMENT

GARRITY, District Judge.

The Federal Reserve Bank of Boston in this case seeks a declaration concerning the legality of Massachusetts sales or use taxes on materials used to construct its new building. The court's dismissal of the petition declining to exercise jurisdiction under the doctrine of Great Lakes Co. v. Huffman, 319 U.S. 293 (1943) was reversed and remanded by the Court of Appeals...

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