Tax Commissioner v. Putnam
Massachusetts Supreme Judicial Court
. Two petitions, filed respectively on March 12 and March 22, 1917, by the Tax Commissioner, each for a writ of mandamus ordering the respective respondents to file a return of his and her taxable income for the year 1916 as required by law. Each of the cases came on to be heard by Loring, J., upon the petition, the answer and agreed facts.
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. Two petitions, filed respectively on March 12 and March 22, 1917, by the Tax Commissioner, each for a writ of mandamus ordering the respective respondents to file a return of his and her taxable income for the year 1916 as required by law. Each of the cases came on to be heard by Loring, J., upon the petition, the answer and agreed facts. In each case the single justice found the facts to be as stated in the agreed facts and at the requests of the parties reported all questions of law for determination by the full court. The cases were argued together at a special sitting of this court on…
1Opinion of the CourtRugg, C. J.
The Forty-fourth Amendment to the Constitution of this Commonwealth, approved and ratified by the people in November, 1915, is in these words: “Full power arid authority are hereby given and granted to the General Court to impose and levy a tax on income in the manner hereinafter provided. Such tax may be at different rates upon income derived from different classes of property, but shall be levied at a uniform rate throughout the Commonwealth upon incomes derived from the same class of property. The General Court may tax income not derived from property at a lower rate than income derived…
2Cases cited50 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
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3Cited by138 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Willcutts v. BunnSupreme Court of the United States · 1931
- Helvering v. GriffithsSupreme Court of the United States · 1943
- General Outdoor Advertising Co. v. Department of Public WorksMassachusetts Supreme Judicial Court · 1935
- McDuffy v. Secretary of the Executive Office of EducationMassachusetts Supreme Judicial Court · 1993
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