Legal Opinion
New England Legal Foundation v. City of Boston
Massachusetts Supreme Judicial Court
Decided September 24, 1996PublishedCited by 30 opinions
1Opinion of the CourtLiacos, C.J.
Since 1993, the city of Boston has assessed real property taxes on two office condominium units, adjacent to each other, owned by the New England Legal Foundation (NELF), a corporation organized under G. L. c. 180 (1994 ed.). NELF’s Articles of Organization proclaim that:
“The specific and primary purposes for which this corporation is formed and for which it shall be exclusively administered and operated are: To receive, administer and expend funds for charitable and educational purposes in connection with the following:
“1. To provide legal representation for the citizens of the New England…
2Cases cited27 opinions
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Telesetsky v. WightMassachusetts Supreme Judicial Court · 1985
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
22 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Goodrow v. Lane Bryant, Inc.Massachusetts Supreme Judicial Court · 2000
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- Conners v. Northeast Hospital Corp.Massachusetts Supreme Judicial Court · 2003
- Western Massachusetts Lifecare Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 2001
- AA Transportation Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
25 more not listed; retrieve them via the Exa API.