Legal Opinion
Massachusetts Mutual Life Insurance v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided June 4, 1973PublishedCited by 24 opinions
1Opinion of the CourtWilkins, J.
The plaintiff, which has undertaken an authorized urban redevelopment project in the city of Springfield (see G. L. c. 121 A, § 18), seeks declaratory relief under G. L. c. 231A against the defendant Commissioner concerning the proper method of determining the excises payable by it under G. L. c. 121A, § 10, because of the existence of its project during the calendar years 1968, 1969 and 1970. The basic issue is whether in the circumstances the calculation of the plaintiff’s excise for each of those years should employ the local real estate tax rate for the year in which the excise was…
2Cases cited16 opinions
- Commonwealth v. WeloskyMassachusetts Supreme Judicial Court · 1931
- Bell v. Treasurer of CambridgeMassachusetts Supreme Judicial Court · 1941
- Morrison v. Selectmen of WeymouthMassachusetts Supreme Judicial Court · 1932
- Worcester County National Bank v. Commissioner of BanksMassachusetts Supreme Judicial Court · 1960
- Madden v. State Tax CommissionMassachusetts Supreme Judicial Court · 1956
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Aldoupolis v. CommonwealthMassachusetts Supreme Judicial Court · 1982
- Barclay v. DeVeauMassachusetts Supreme Judicial Court · 1981
- Brach v. Chief Justice of District Court DepartmentMassachusetts Supreme Judicial Court · 1982
- Department of Community Affairs v. Massachusetts State College Building AuthorityMassachusetts Supreme Judicial Court · 1979
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
19 more not listed; retrieve them via the Exa API.