Legal Opinion

Stone v. City of Springfield

Massachusetts Supreme Judicial Court

Decided June 24, 1960PublishedCited by 12 opinions

1Opinion of the CourtCutter, J.

This is an action under Gr. L. c. 60, § 98, 1 to recover real estate taxes paid under protest. A District Court judge sustained a demurrer which asserted (1) that no cause of action under § 98 had been stated; (2) that the exclusive remedy was by abatement proceedings (Gr. L. c. 59, §§ 59-74); and (3) that the taxpayer improperly seeks to recover the total taxes paid instead of “only the amount in excess of the tax for which the plaintiff was liable. ’ ’ The Appellate Division affirmed the order sustaining the demurrer and dismissed the report. The taxpayer has appealed.

Count 1 of the…

2Cases cited25 opinions

  1. Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
  2. Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1955
  3. Dealtry v. Selectmen of WatertownMassachusetts Supreme Judicial Court · 1932
  4. Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
  5. Wynn v. Board of AssessorsMassachusetts Supreme Judicial Court · 1932

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3Cited by12 opinions

  1. Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
  2. SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
  3. Leto v. Board of Assessors of WilmingtonMassachusetts Supreme Judicial Court · 1964
  4. Tregor v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1979
  5. Board of Selectmen v. Civil Service CommissionMassachusetts Supreme Judicial Court · 1974

7 more not listed; retrieve them via the Exa API.

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