United States v. Bruce Machine Co.

ALDRICH, District Judge.

On defendants’ motion for summary judgment the complainant alleges that Bruce Machine Company, a dissolved Massachusetts corporation no longer subject to suit, (unless a designated state official, in his discretion, chooses to revive it. Mass. G.L.(Ter.Ed.) Ch. 155, § 56, as amended), did on April 2, 1947 execute a chattel mortgage of substantially all of its personal property, including inventories, to the defendants as trustees for certain creditors; that the mortgage was foreclosed in December, 1947, at which time certain taxes were owed to the plaintiff under the…