Hood Rubber Co. v. Commissioner of Corp. & Taxation

The petitioner seeks a writ of mandamus to compel the respondent to certify to the State treasurer, in accordance with G. L. c. 63, § 36, that the excise tax due from it, measured in part by its net income for 1922, is less than the amount paid by it for that year, to the end that repayment of the difference may be made to it.

The controversy arises out of conflicting contentions as to the meaning of G. L. c. 63, § 36, whereby is regulated the adjustment of the corporation excise tax with reference to the net income on which the Federal government bases its tax on the same corporation. Said §…