Legal Opinion
Supreme Council of Royal Arcanum v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided July 3, 1970PublishedCited by 13 opinions
1Opinion of the CourtKirk, J.
This bill for a declaratory decree was reserved and reported without decision by a single justice. Before us are the pleadings and a statement of agreed facts constituting a case stated.
The plaintiff, the Supreme Council of the Royal Arcanum (Royal Arcanum), is a fraternal benefit society as defined in and governed by the provisions of G. L. c. 176, as appearing in St. 1958, c. 540, § 1. It maintains an office in Boston for the conduct of its affairs. By application dated August 17, 1966, Royal Arcanum requested the Department of Cor*112porations and Taxation to grant it an exemption from payment…
2Cases cited11 opinions
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- United States v. WeldenSupreme Court of the United States · 1964
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- School Committee of Cambridge v. Superintendent of SchoolsMassachusetts Supreme Judicial Court · 1946
- McArthur Bro's v. CommonwealthMassachusetts Supreme Judicial Court · 1908
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3Cited by13 opinions
- Massachusetts Ass'n of Independent Insurance Agents & Brokers, Inc. v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1977
- Colorado Department of Revenue v. Woodmen of the WorldSupreme Court of Colorado · 1996
- MASS. ASSOC. OF IND. INS. AGENTS v. Commr. of Ins.Massachusetts Supreme Judicial Court · 1977
- Woodmen of the World v. Nebraska Dept. of Rev.Nebraska Supreme Court · 2018
- Greenberg v. Board of AssessorsMassachusetts Supreme Judicial Court · 1971
8 more not listed; retrieve them via the Exa API.