Legal Opinion
COMMISSIONER OF CORP. & TAXATION v. Boston Ins. Co.
Massachusetts Supreme Judicial Court
Decided April 10, 1952PublishedCited by 9 opinions
1Opinion of the Court
328 Mass. 641 (1952)
105 N.E.2d 382
COMMISSIONER OF CORPORATIONS AND TAXATION
vs.
BOSTON INSURANCE COMPANY.
Supreme Judicial Court of Massachusetts, Suffolk.
March 4, 1952.
April 10, 1952.
Present: LUMMUS, RONAN, WILKINS, SPALDING, & WILLIAMS, JJ.
H.W. Radovsky, Assistant Attorney General, for the commissioner of corporations and taxation.
W.L. Smith, Jr., for the taxpayer.
RONAN, J.
This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting an abatement of a tax assessed in 1949 upon the premiums for ocean marine insurance received by the…
2Cases cited13 opinions
- Commonwealth v. WeloskyMassachusetts Supreme Judicial Court · 1931
- Selectmen of Topsfield v. State Racing CommissionMassachusetts Supreme Judicial Court · 1949
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
- Lehan v. North Main Street Garage, Inc.Massachusetts Supreme Judicial Court · 1942
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Sterilite Corp. v. Continental Casualty Co.Massachusetts Supreme Judicial Court · 1986
- Watros v. Greater Lynn Mental Health & Retardation Ass'nMassachusetts Supreme Judicial Court · 1995
- Department of Community Affairs v. Massachusetts State College Building AuthorityMassachusetts Supreme Judicial Court · 1979
- Martha's Vineyard Land Bank Commission v. Board of AssessorsMassachusetts Appeals Court · 2004
- Albernaz v. City of Fall RiverMassachusetts Supreme Judicial Court · 1963
4 more not listed; retrieve them via the Exa API.