Legal Opinion
Assessors of Quincy v. Cunningham Foundation
Massachusetts Supreme Judicial Court
Decided March 25, 1940PublishedCited by 21 opinions
1Opinion of the CourtField, C.J.
This is an appeal by the board of assessors of the city of Quincy from a decision of the Board of Tax Appeals — now succeeded by the Appellate Tax Board, St. ■ 1937, c. 400 — abating a local property tax assessed for the year 1935 upon certain real estate in the city of Quincy owned by the Cunningham Foundation — herein referred to as the taxpayer — on the ground that such real estate was exempt from taxation under G. L. (Ter. Ed.) c. 59, § 5, Third. By this statute “real estate owned and occupied” by “literary, benevolent, charitable and scientific institutions . . . for the purposes for…
2Cases cited34 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Duffy v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1919
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1927
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
29 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1956
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- Cabot v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1956
16 more not listed; retrieve them via the Exa API.