Legal Opinion
Lowell Gas Co. v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided February 6, 1979PublishedCited by 12 opinions
1Opinion of the CourtLiacos, J.
Lowell Gas Company and Cape Cod Gas Company (plaintiffs) challenge the assessment by the Commissioner of Corporations and Taxation (defendant) of sales and use taxes on the purchase of gas mains, gas services, gas meters and meter installations installed by plaintiffs as components of their gas distribution systems. The plaintiffs filed a complaint in the county court under G. L. c. 231A seeking declaratory and injunctive relief. A single justice reserved and reported the matter on the pleadings and a statement of agreed facts. The single issue presented is whether the scope of G. L. c. 64H,…
2Cases cited12 opinions
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- American Family Life Assurance Co. v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1983
- EMC Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2001
- Connery v. Commissioner of CorrectionMassachusetts Supreme Judicial Court · 1993
- Galvin v. Amica Mutual InsuranceMassachusetts Appeals Court · 1981
- Commissioner of Revenue v. Fashion Affiliates, Inc.Massachusetts Supreme Judicial Court · 1982
7 more not listed; retrieve them via the Exa API.