Legal Opinion
Hayes v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided October 17, 1927PublishedCited by 17 opinions
1Opinion of the CourtCarroll, J.
These are complaints for abatement of taxes assessed upon the petitioners as additional taxes for the years 1924 and 1925.
The complainants were “engaged in . . . selling merchandise, mostly clothing, by the use of credit orders.” Customers who desired to purchase clothing were given written orders on retail stores in Springfield, the complainants agreeing to pay the storekeeper. The customers signed conditional sales agreements. The clothing was to remain the property of the complainants until paid for, and the customer was to pay interest “on any sums that shall not be paid when due.” The…
2Cases cited6 opinions
- Cochran v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Hill v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Martin L. Hall Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1913
- French v. BatesMassachusetts Supreme Judicial Court · 1889
- Goldman v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Begelfer v. NajarianMassachusetts Supreme Judicial Court · 1980
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Perkins School for the Blind v. Rate Setting CommissionMassachusetts Supreme Judicial Court · 1981
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Uni-Serv Corp. of Mass. v. Commissioner of BanksMassachusetts Supreme Judicial Court · 1965
12 more not listed; retrieve them via the Exa API.