Legal Opinion
Commissioner of Corporations & Taxation v. Ryan
Massachusetts Supreme Judicial Court
Decided July 1, 1948PublishedCited by 8 opinions
1Opinion of the CourtLummus, J.
This case arises under G. L. c. 64C, entitled "Cigarette Excise,” which was inserted by St. 1945, c. 547, § 1, and which has never before received judicial interpretation. The statute provides that no person shall sell cigarettes unless licensed by the appellant commissioner. § 2. Such a license may be revoked by the commissioner "for failure of the licensee to comply with any provision of said chapter ... or for other good cause.” § 4. Every licensee "shall keep a complete and accurate record of all cigarettes” purchased, which "shall include a written statement” containing, among other…
2Cases cited14 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Mullholland v. State Racing CommissionMassachusetts Supreme Judicial Court · 1936
- Hubrite Informal Frocks, Inc. v. KramerMassachusetts Supreme Judicial Court · 1937
- Allen v. MoushegianMassachusetts Supreme Judicial Court · 1947
- Higgins v. License Commissioners of QuincyMassachusetts Supreme Judicial Court · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Thayer Co. v. BinnallMassachusetts Supreme Judicial Court · 1950
- Duarte v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
- Fournier v. TroianelloMassachusetts Supreme Judicial Court · 1955
- Harvey Payne, Inc. v. Slate Co.Massachusetts Supreme Judicial Court · 1963
- Longo v. Board of Appeal on Motor Vehicle Liability Policies & BondsMassachusetts Supreme Judicial Court · 1969
3 more not listed; retrieve them via the Exa API.