Raymer v. Tax Commissioner
Massachusetts Supreme Judicial Court
Complaint, filed in the Superior Court on September 17, 1920, under St. 1916, c. 269,, § 20, for the purpose of appealing from the refusal of the Tax Commissioner to abate an income tax assessed upon the complainant under the provisions of St. 1919, c. 324, § 1. While the complaint was pending in the Superior Court, William D. T. Trefry, who had been tax commissioner when the complaint was filed, was succeeded by Henry F. Long, and the complainant thereupon filed a motion to…
Read the full summary
Complaint, filed in the Superior Court on September 17, 1920, under St. 1916, c. 269,, § 20, for the purpose of appealing from the refusal of the Tax Commissioner to abate an income tax assessed upon the complainant under the provisions of St. 1919, c. 324, § 1. While the complaint was pending in the Superior Court, William D. T. Trefry, who had been tax commissioner when the complaint was filed, was succeeded by Henry F. Long, and the complainant thereupon filed a motion to amend his complaint by substituting the new commissioner as respondent. The respondent’s answer admitted the…
1Opinion of the CourtRugg, C. J.
This is a complaint under St. 1916, e. 269, § 20 (see now G. L. c. 62, § 47), for the abatement of an income tax. The person named in the complaint as respondent in his official capacity as commissioner of corporations and taxation retired from that office and has been succeeded by another. The right sought to be enforced is in substance and effect against the Commonwealth. In the event that the complainant prevails, no judgment or decree is made up in the ordinary form and no execution runs against the respondent. The decision of the court must be expressed in special form to conform to the…
2Cases cited7 opinions
- Coppage v. KansasSupreme Court of the United States · 1915
- Adair v. United StatesSupreme Court of the United States · 1908
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Attorney General v. City of MethuenMassachusetts Supreme Judicial Court · 1921
- McArthur Bro's v. CommonwealthMassachusetts Supreme Judicial Court · 1908
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Clark v. State Street Trust Co.Massachusetts Supreme Judicial Court · 1930
- Eustace v. DickeyMassachusetts Supreme Judicial Court · 1921
- Womack v. WomackTexas Supreme Court · 1943
- Commonwealth v. Colon-CruzMassachusetts Supreme Judicial Court · 1984
- Marcus v. Board of Street CommissionersMassachusetts Supreme Judicial Court · 1925
19 more not listed; retrieve them via the Exa API.