Legal Opinion
Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTON
Massachusetts Supreme Judicial Court
Decided May 31, 1983PublishedCited by 10 opinions
1Opinion of the CourtNolan, J.
This is an appeal from a decision of the Appellate Tax Board (board) in favor of the board of assessors of the city of Boston (assessors), which denied applications for abatement of certain personal property taxes paid by the appellant, Brown, Rudnick, Freed & Gesmer (BRFG), to the city of Boston for fiscal years 1978 through 1981. Although we agree with the decision of the board that the corporation formed and wholly owned by BRFG is not a “domestic business corporation” within the meaning of G. L. c. 59, § 5, Sixteenth (2), 1 we remand the case to the board for further consideration in…
2Cases cited18 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- My Bread Baking Co. v. Cumberland Farms, Inc.Massachusetts Supreme Judicial Court · 1968
- National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Nicolaci v. AnapolCourt of Appeals for the First Circuit · 2004
- Regis College v. Town of WestonMassachusetts Supreme Judicial Court · 2012
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- Middlesex Retirement System, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
- H-C Health Services, Inc. v. Board of AssessorsMassachusetts Appeals Court · 1997
5 more not listed; retrieve them via the Exa API.