Legal Opinion
First Federal Savings & Loan Ass'n v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided May 3, 1977PublishedCited by 30 opinions
1Opinion of the CourtWilkins, J.
The plaintiffs are all the Federally chartered savings and loan associations (associations) in the Commonwealth. They seek a declaratory judgment concerning various aspects of the excise which they are re*480quired to pay pursuant to G. L. c. 63, § 11 (a) (1), and §11 (b) (1), the significant portions of which are set forth in the margin.3
The associations argue that the defendant Commissioner of Corporations and Taxation (Commissioner) has misconstrued G. L. c. 63, § 11, by disallowing interest or dividends paid to members as a deduction in arriving at net operating income subject to the excise.…
2Cases cited34 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
29 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Commonwealth v. BohannonMassachusetts Supreme Judicial Court · 1978
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- First Federal Savings & Loan Ass'n v. Tax CommissionSupreme Court of the United States · 1978
- Biogen IDEC MA, Inc. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 2009
- Opinion of the JusticesSupreme Judicial Court of Maine · 1982
25 more not listed; retrieve them via the Exa API.