United States v. Boston and Berlin Transportation Co.

CONNOR, District Judge.

This is an action by the United States to collect taxes, penalties, interest and additions owing by the defendant Boston and Berlin Transportation Company, Inc., hereafter referred to as Boston and Berlin. The United States filed a motion for summary judgment containing three paragraphs, the first and third of which were disposed of by order of this Court dated February 26, 1959. Disposition of the second paragraph was postponed pending an additional hearing on the question whether Romeo J. Lavigne was a “purchaser” within the meaning of Title 26 U.S.C. § 6323 of the…