Legal Opinion
Commissioner of Corporations & Taxation v. Boston Edison Co.
Massachusetts Supreme Judicial Court
Decided January 28, 1942PublishedCited by 23 opinions
1Opinion of the CourtField, C.J.
This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board (see G. L. [Ter. Ed.] c. 58A, § 13, as appearing in St. 1933, c. 321, § 7), granting an abatement in the amount of $396,682.20 of a corporate franchise tax assessed by the commissioner for the year 1938, upon the Boston Edison Company (herein referred to as the taxpayer), an electric company as defined in G. L. (Ter. Ed.) c. 164, § 1, organized under the laws of this Commonwealth.
The taxpayer in the year in question was subject to the provisions of G. L. (Ter. Ed.) c. 63, § 53, as…
2Cases cited21 opinions
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1900
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
16 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- Assessors of Dover v. Dominican Fathers Province of St. JosephMassachusetts Supreme Judicial Court · 1956
- Commissioner of Corporations & Taxation v. City of SpringfieldMassachusetts Supreme Judicial Court · 1947
- United Shoe Machinery Corp. v. Gale Shoe Manufacturing Co.Massachusetts Supreme Judicial Court · 1943
18 more not listed; retrieve them via the Exa API.