Legal Opinion
Commissioner of Corporations & Taxation v. Club
Massachusetts Supreme Judicial Court
Decided May 15, 1945PublishedCited by 60 opinions
1Opinion of the CourtRonan, J.
This is an appeal from a decision, of the Appellate Tax Board granting an abatement of a meal tax assessed by the commissioner of corporations and taxation purporting to act under G. L. (Ter. Ed.) c. 64B, inserted by St. 1941, c. 729, § 17.
The taxpayer, a corporation organized in 1910 under the laws of the Commonwealth for the purposes of "establishing and maintaining a library and reading room and for other social purposes,” • owns' certain premises in Boston upon which it maintains reading rooms, bedrooms, dining rooms, and other facilities ordinarily found at a women’s ■social club, for…
2Cases cited51 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Wellesley College v. Attorney GeneralMassachusetts Supreme Judicial Court · 1943
- Opinion of the Justices to the Senate & the House of RepresentativesMassachusetts Supreme Judicial Court · 1925
- Commonwealth v. DyerMassachusetts Supreme Judicial Court · 1922
- Swan v. Justices of Superior CourtMassachusetts Supreme Judicial Court · 1916
46 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Starr v. FordhamMassachusetts Supreme Judicial Court · 1995
- Commonwealth v. GoveMassachusetts Supreme Judicial Court · 1974
- In the Matter of TroyMassachusetts Supreme Judicial Court · 1973
- Commonwealth v. JarrettMassachusetts Supreme Judicial Court · 1971
- Saxon Coffee Shop, Inc. v. Boston Licensing BoardMassachusetts Supreme Judicial Court · 1980
55 more not listed; retrieve them via the Exa API.