Commonwealth of Massachusetts v. Meehan

HALE, District Judge.

This is an appeal by the commonwealth of Massachusetts from the decree of the District Court, affirming an order of the referee in bankruptcy disallowing the claim of the commonwealth for a corporation excise tax, assessed against the bankrupt corporation in 1931, and figured on the basis of the minimum tax of one-twentieth part of one per cent, of the gross sales of the corporation in carrying on its business for its fiscal year ending January 31, 1930.

*639The E. E. Gray Company is a Massachusetts corporation; it was engaged in the chain store grocery business, in…