Legal Opinion

State Tax Commission v. Assessors of Haverhill

Massachusetts Supreme Judicial Court

Decided April 5, 1954PublishedCited by 8 opinions

1Opinion of the CourtQua, C.J.

Two of these four cases are appeals to this court originally taken by the former commissioner of corporations and taxation but now prosecuted by the State tax commission from decisions of the Appellate Tax Board increasing the valuation certified under G. L. (Ter. Ed.) c. 59, § 39, as appearing in St. 1933, c. 254, § 36, as amended by St. 1939, c. 451, § 22, 1 by the commissioner to the assessors of Haverhill for the year 1953 upon the machinery, poles, wires and underground conduits, wires and pipes of New England Telephone and Telegraph Company located in the city of Haverhill. The only…

2Cases cited4 opinions

  1. Assessors of Springfield v. New England Telephone & Telegraph Co.Massachusetts Supreme Judicial Court · 1953
  2. Commissioner of Corporations & Taxation v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1952
  3. Commissioner of Corp. & Taxation v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1953
  4. Commissioner of Corporations & Taxation v. Assessors of HaverhillMassachusetts Supreme Judicial Court · 1953

3Cited by8 opinions

  1. Assessors of Haverhill v. New England Telephone & Telegraph Co.Massachusetts Supreme Judicial Court · 1955
  2. Board of Assessors v. State Tax CommissionMassachusetts Supreme Judicial Court · 1966
  3. DiMasi v. State Board of RetirementMassachusetts Supreme Judicial Court · 2016
  4. Verizon New England Inc. v. Board of Assessors of NewtonMassachusetts Appeals Court · 2012
  5. Veolia Energy Boston, Inc. v. Board of Assessors of BostonMassachusetts Appeals Court · 2019

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