United States v. Five Acres of Land
District Court, D. Massachusetts
1Opinion of the Court
HEALEY, District Judge.
This matter arises from the taking by the Acting Secretary of the Navy of certain parcels of land in Chelsea, Massachusetts, for use as a marine railway.
The parties involved in this particular proceeding are Richard T. Green Company and M. Thomas Green, Trustee, owners of the land in question at different times, and the City of Chelsea, which claims that it is entitled to unpaid taxes and interest for the years 1933 to 1942. The City claims that these taxes constituted a lien on the laud taken.
For the sake of convenience, the City of Chelsea will hereafter be referred…
2Cases cited13 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- United States v. HarrellCourt of Appeals for the Eighth Circuit · 1943
- McGee v. City of SalemMassachusetts Supreme Judicial Court · 1889
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3Cited by1 opinion
- Weston Investment Co. v. StateCalifornia Supreme Court · 1948