J. S. Lang Engineering Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on February 7, 1918, under St. 1909, c. 490, Part III, § 70, by a domestic business corporation, organized on July 10, 1915, under the general laws of the Commonwealth, for the abatement of the amount of $639.20 alleged to have been assessed and exacted illegally as a part of the franchise tax imposed upon the petitioner for the year 1917, the valuation complained of being alleged to have included wrongly under § 43 of the…
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Petition, filed in the Supreme Judicial Court on February 7, 1918, under St. 1909, c. 490, Part III, § 70, by a domestic business corporation, organized on July 10, 1915, under the general laws of the Commonwealth, for the abatement of the amount of $639.20 alleged to have been assessed and exacted illegally as a part of the franchise tax imposed upon the petitioner for the year 1917, the valuation complained of being alleged to have included wrongly under § 43 of the statute the sums of money deposited by the petitioner in the savings departments of Massachusetts trust companies, which were…
1Opinion of the CourtCrosby, J.
This is a petition under St. 1909, c. 490, Part III, § 70, for the abatement of a corporate franchise tax assessed in 1917 upon the petitioner, a domestic corporation, under §§40 to 43, inclusive, of that statute. The case is reserved for the determination of this court upon the pleadings, the agreed facts and certain findings of fact.
It appeared from the tax return filed by the petitioner with the *369Tax Commissioner on April 1,1917, that it had on deposit in the savings bank departments of four Massachusetts trust companies sums of money each in excess of $2,000 and amounting altogether to…
2Cases cited8 opinions
- Pierce v. Boston Five Cents Savings BankMassachusetts Supreme Judicial Court · 1880
- McCann v. RandallMassachusetts Supreme Judicial Court · 1888
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Herbert v. SimsonMassachusetts Supreme Judicial Court · 1915
- Mutual Benefit Life Insurance v. CommonwealthMassachusetts Supreme Judicial Court · 1917
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Stebbins v. North Adams Trust Co.Massachusetts Supreme Judicial Court · 1922
- Bachrach v. Commissioner of BanksMassachusetts Supreme Judicial Court · 1921
- Forastiere v. Springfield Institution For SavingsMassachusetts Supreme Judicial Court · 1939
- Goldband v. Commissioner of BanksMassachusetts Supreme Judicial Court · 1923
- Old Colony Trust Co. v. HaleMassachusetts Supreme Judicial Court · 1938
7 more not listed; retrieve them via the Exa API.