Legal Opinion
Bogigian v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided April 15, 1924PublishedCited by 19 opinions
1Opinion of the CourtCarroll, J.
This is a petition for the abatement of taxes assessed upon income received by the petitioner during the years 1919, 1920 and 1921. He alleges that for many years prior to the year 1915 he was a resident of the town of Lancaster; that in the year 1914 he took up his residence in California; that he seasonably applied to the commissioner for an abatement of these taxes and on December 22, 1922, was notified by the commissioner that his petition for abatement was denied. This petition was then brought in the Superior Court; the defendant demurred on the ground that the petition contained no…
2Cases cited13 opinions
- Swan v. Justices of Superior CourtMassachusetts Supreme Judicial Court · 1916
- Palmer v. McMahonSupreme Court of the United States · 1890
- International Paper Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1919
- Moore v. SanfordMassachusetts Supreme Judicial Court · 1890
- New York Life Insurance v. HardisonMassachusetts Supreme Judicial Court · 1908
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3Cited by19 opinions
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Barnes v. City of SpringfieldMassachusetts Supreme Judicial Court · 1929
- Boston Elevated Railway Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1942
- Choate v. Assessors of BostonMassachusetts Supreme Judicial Court · 1939
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
14 more not listed; retrieve them via the Exa API.