Legal Opinion

General Dynamics Corp. v. Board of Assessors of Quincy

Massachusetts Supreme Judicial Court

Decided January 21, 1983PublishedCited by 17 opinions

1Opinion of the CourtWilkins, J.

This case involves the fair cash value on January 1, 1978, for the purposes of local taxation, of that portion of the General Dynamics Corporation’s shipyard, known as the Quincy shipyard, which is within the city of Quincy. 2 There is a further issue concerning the timeliness of General Dynamics’s applications for abatement for the 1977 fiscal year. The city appeals from a judgment of the Superior Court ordering the payment of substantial abatements in favor of General Dynamics. We granted the city’s request for direct appellate review and affirm the judgment.

The parties agreed that the…

2Cases cited21 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
  3. New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
  4. East Chop Tennis Club v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1973
  5. Royal Indemnity Co. v. BlakelyMassachusetts Supreme Judicial Court · 1977

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3Cited by17 opinions

  1. Anthony's Pier Four, Inc. v. HBC ASSOCIATESMassachusetts Supreme Judicial Court · 1991
  2. Gossels v. Fleet National BankMassachusetts Supreme Judicial Court · 2009
  3. New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
  4. DiStefano v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
  5. In Re St. John's Nursing Home, Inc.United States Bankruptcy Court, D. Massachusetts · 1993

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