Legal Opinion
Springdale Finishing Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Decided June 28, 1922PublishedCited by 19 opinions
1Opinion of the CourtRugg, C. J.
This is a petition under G. L. c. 63, § 77, for the abatement of a tax alleged to have been exacted illegally. The petitioner, a corporation organized under the laws of this Commonwealth, confessedly was carrying on business within this Commonwealth up to July 29, 1920. On that date it conveyed all its assets and business to a Delaware corporation. No notice of this sale was given to the tax commissioner or any other officer of the Commonwealth before November 16, 1920. On September 21, 1920, at a stockholders’ meeting held in Massachusetts, the dissolution of the petitioner as a corporation…
2Cases cited8 opinions
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Kimball v. CottingMassachusetts Supreme Judicial Court · 1918
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Boston & Providence Railroad v. Old Colony RailroadMassachusetts Supreme Judicial Court · 1929
- Associated Industries of Massachusetts, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- Thomson Electric Welding Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1931
- State Tax Commission v. John H. Breck, Inc.Massachusetts Supreme Judicial Court · 1957
14 more not listed; retrieve them via the Exa API.