Legal Opinion
Collector of Taxes v. Cigarette Service Co.
Massachusetts Supreme Judicial Court
Decided January 3, 1950PublishedCited by 11 opinions
1Opinion of the CourtWilkins, J.
This is an action of contract in five counts against a domestic business corporation, as defined in G. L. (Ter. Ed.) c. 63, § 30, cl. 1, to collect unpaid taxes upon tangible personal property assessed to the defendant by the assessors of the city of Boston for the years 1939, 1940, 1941, 1942, and 1943, respectively. G. L. (Ter. Ed.) c. 60, § 35. See now St. 1946, c. 251, §§ 1, 3. The property consisted entirely of cigarette vending machines situated in various business establishments in Boston on January 1 of the respective years. The case was heard upon a case stated, and the judge by…
2Cases cited18 opinions
- Louisville & Nashville Railroad v. United StatesSupreme Court of the United States · 1931
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Baseball Publishing Co. v. BrutonMassachusetts Supreme Judicial Court · 1938
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Powers's CaseMassachusetts Supreme Judicial Court · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Williams v. Inspector of Buildings of BelmontMassachusetts Supreme Judicial Court · 1960
- Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTONMassachusetts Supreme Judicial Court · 1983
- Second Bank-State Street Trust Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1958
- City of Boston v. Mac-Gray Co.Massachusetts Supreme Judicial Court · 1977
6 more not listed; retrieve them via the Exa API.