Kimball v. Cotting
Massachusetts Supreme Judicial Court
Contract by the trustees under the will of David Kimball, who as such trustees were the owners and lessors of certain real estate in Boston, against the trustees under an agreement and declaration of trust called the Kimball Building Trust, as the lessees under a lease in writing dated November 3, 1902, for the term of ninety-nine years' from June 1, 1903, upon the covenants quoted in the opinion, to recover a balance of rent alleged to be due and withheld by the defendants…
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Contract by the trustees under the will of David Kimball, who as such trustees were the owners and lessors of certain real estate in Boston, against the trustees under an agreement and declaration of trust called the Kimball Building Trust, as the lessees under a lease in writing dated November 3, 1902, for the term of ninety-nine years' from June 1, 1903, upon the covenants quoted in the opinion, to recover a balance of rent alleged to be due and withheld by the defendants for the payment of the normal federal income tax payable upon such rent. Writ dated January 30, 1917. The case came on…
1Opinion of the CourtRugg, C. J.
The question presented is whether the burden of the federal income tax on the rent reserved in a lease of real estate in Boston, of which the owners and lessors are the plaintiffs and the lessees are the defendants, must be borne by the former or by the latter. The answer to that question depends upon the words of the lease. It is dated in 1902 for a term of ninety-nine years. One of its covenants provides comprehensively that the lessees shall pay “all taxes, charges, assessments, betterments, liens” in any way assessed and levied upon or payable for or in respect of the demised premises.…
2Cases cited6 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- Perkins v. Inhabitants of WestwoodMassachusetts Supreme Judicial Court · 1917
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Bemis v. ConverseMassachusetts Supreme Judicial Court · 1923
- Stony Brook Railroad v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1927
- United Shoe Machinery Corp. v. Gale Shoe Manufacturing Co.Massachusetts Supreme Judicial Court · 1943
- Park Building Co. v. George P. Yost Fur Co.Michigan Supreme Court · 1919
- Springdale Finishing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1922
13 more not listed; retrieve them via the Exa API.