Legal Opinion
Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of the Commonwealth of Massachusetts
Court of Appeals for the First Circuit
Decided July 11, 1974No. 74-1028PublishedCited by 50 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
This appeal raises the question whether the Federal Reserve Bank of Boston may sue in federal court for a declaration concerning the legality of the Massachusetts sales tax on materials used to construct its new building. The Bank, had asked the Massachusetts Commissioner of Corporations and Taxation for a certificate of exemption pursuant to state law which exempts from tax:
“(d) Sales to the United States, the commonwealth . . ., or their respective agencies.
“(f) Sales of building materials and supplies to be used in the construction, . . . of (1) any…
2Cases cited14 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Reconstruction Finance Corporation v. Beaver CountySupreme Court of the United States · 1946
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- United States v. LivingstonDistrict Court, E.D. South Carolina · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- Arkansas v. Farm Credit Services of Central ArkansasSupreme Court of the United States · 1997
- Fasano v. Federal Reserve BankCourt of Appeals for the Third Circuit · 2006
- Federal Reserve Bank of Atlanta v. ThomasCourt of Appeals for the Eleventh Circuit · 2000
- Northeast Federal Credit Union v. Anthony J. NevesCourt of Appeals for the First Circuit · 1988
45 more not listed; retrieve them via the Exa API.