COMMONWEALTH OF MASSACHUSETTS, PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA, APPELLEE. No. 76-1277.United States Court of Appeals, First Circuit. January 28, 1977. Page 34 Terence P. O’Malley, Asst. Atty. Gen., Boston, Mass., with whom Francis X. Bellotti, Atty. Gen., Boston, Mass., was on brief, for plaintiff-appellant. Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice, Washington, […]