Legal Opinion
Commissioner of Corporations & Taxation v. St. Botolph Club, Inc.
Massachusetts Supreme Judicial Court
Decided April 11, 1947PublishedCited by 8 opinions
1Opinion of the CourtDolan, J.
The taxpayer, a corporation organized for the purpose of “the promotion of social intercourse among authors and artists, and other gentlemen connected witlror. interested in' literature and art, and affording them the convenience of .a club house,”. maintains a club house at 115 Commonwealth Avenue, Boston, and conducts therein a dining room for the exclusive use off its members and their guests. No meals are served at any time to the public. In the respective months of June, July, August and September, 1943, the taxpayer filed returns setting forth that nothing *271was due from it on account of…
2Cases cited15 opinions
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
- E. S. Parks Shellac Co. v. JonesMassachusetts Supreme Judicial Court · 1928
- International Paper Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1919
- Hyde Park Savings Bank v. DavankoskasMassachusetts Supreme Judicial Court · 1937
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Henderson v. . Gill, Comr. of RevenueSupreme Court of North Carolina · 1948
- Tilcon Massachusetts, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 1991
- Fortier v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1961
- Board of Assessors v. BaumannMassachusetts Supreme Judicial Court · 1976
- Commissioner of Corporations & Taxation v. RyanMassachusetts Supreme Judicial Court · 1948
3 more not listed; retrieve them via the Exa API.