Legal Opinion
Baker Transport, Inc. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided February 10, 1977PublishedCited by 12 opinions
1Opinion of the CourtLiacos, J.
The taxpayers appeal from a decision of the Appellate Tax Board (board) under G. L. c. 58A, § 13. The board upheld the State Tax Commission (commission) in its denials of applications for abatements of sales and use taxes assessed against the taxpayers in connection with the leasing of tractors and trailers for the period commencing April 1, 1966, and ending September 30, 1968.
The taxpayers were two Massachusetts corporations with usual places of business in the Commonwealth. 2 Baker is a licensed intrastate carrier, and Dedham was a wholly owned and operated subsidiary of Baker involved in…
2Cases cited6 opinions
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Board of Appeals of Hanover v. Housing Appeals Comm.Massachusetts Supreme Judicial Court · 1973
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
- Commonwealth v. YeeMassachusetts Supreme Judicial Court · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Murphy v. Charlestown Savings BankMassachusetts Supreme Judicial Court · 1980
- Rosenbloom v. KokofskyMassachusetts Supreme Judicial Court · 1977
- Commonwealth v. GermanoMassachusetts Supreme Judicial Court · 1979
- Cioch v. Treasurer of LudlowMassachusetts Supreme Judicial Court · 2007
- Flanagan v. Contributory Retirement Appeal BoardMassachusetts Appeals Court · 2001
7 more not listed; retrieve them via the Exa API.