Agassiz v. Trefry
District Court, D. Massachusetts
In Equity. Two Suits by Rodolphe E. Agassiz against William D. T. Trefry and others. Decree for defendants.
1Opinion of the Court
ANDERSON, Circuit Judge.
These are two bills in equity brought to restrain the tax commissioner of Massachusetts from assessing upon and collecting taxes from the plaintiff for the years 1917 and 1918 under the Massachusetts Income Tax Act of 1916, c. 269.
The plaintiff alleges that he was domiciled in the city of Newport, R. I., during both of those years, and therefore not subject to personal or income taxes in the commonwealth of Massachusetts. Motions to dismiss were denied, thus determining in the plaintiff’s favor all questions except that of the plaintiff’s domicile.
That the plaintiff is…
2Cases cited21 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Smyth v. AmesSupreme Court of the United States · 1898
- Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Sun Printing and Publishing Assn. v. EdwardsSupreme Court of the United States · 1904
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3Cited by4 opinions
- Suit v. ShailerDistrict Court, D. Maryland · 1937
- Mitchell v. Delaware State Tax CommissionerSuperior Court of Delaware · 1945
- In Re the Application of Diamond State Telephone Co.Supreme Court of Delaware · 1955
- In Re the Application of Diamond State Telephone Co.Supreme Court of Delaware · 1955