Legal Opinion
Board of Assessors of Holyoke v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided January 15, 1969PublishedCited by 20 opinions
1Opinion of the CourtCutter, J.
This appeal from a decision of the Appellate Tax Board (the board) is a further stage in the litigation which was before this court on procedural issues in Assessors of Holyoke v. State Tax Commn. 351 Mass. 394 (hereafter referred to as the first Holyoke case). The question for decision is whether the Commissioner of Corporations and Taxation, for the purposes of G. L. c. 59, § 5, Sixteenth (3) (a), 2 properly classified (as of January 1, 1964) Holyoke Water Power Company (HWPC) as a “domestic manufacturing corporation” as‘,defined in G. L. c. 63, § 38C. 3
After the first Holyoke case, the…
2Cases cited21 opinions
- MacAllen Co. v. MassachusettsSupreme Court of the United States · 1929
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Ferrante v. Board of Appeals of NorthamptonMassachusetts Supreme Judicial Court · 1962
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
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3Cited by20 opinions
- Board of Education v. Assessor of WorcesterMassachusetts Supreme Judicial Court · 1975
- Town Crier, Inc. v. Chief of Police of WestonMassachusetts Supreme Judicial Court · 1972
- First Data Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Franki Foundation Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1972
- Commissioner of Revenue v. BayBank MiddlesexMassachusetts Supreme Judicial Court · 1996
15 more not listed; retrieve them via the Exa API.