District Court, D. Massachusetts April 15, 1925, No. 878 (Old Colony Trust Co. v. Malley)

BREWSTER, District Judge.

This is an action at law brought to recover a portion of *505the taxes as'sessed upon and paid by plaintiff under provisions of section 3, paragraph 1, of the War Revenue Act, approved October 22, 1914 (38 Stat. 750); the taxes in dispute covering taxable periods beginning November 1, 1914, and ending December 31, 1916.