District Court, D. Massachusetts June 28, 1916, Nos. 259, 367, 582 (Old Colony R. v. Gill)

BINGHAM, Circuit Judge.

[1] The Old Colony Railroad Compa-

ny was riot a corporation engaged in business during the years 1909, 1910, 1911, and 1912, within the meaning of the Corporation Tax Law of August 5, 1909, ,§ 38, 36 Stat. 112, and was not subject to the imposition of the tax therein authorized. N. Y. Central & Hudson R. R. R. Co. v. Gill, 219 Fed. 184, 134 C. C. A. 558; Traction Cos. v.