Legal Opinion
Joseph T. Rossi Corp. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided December 5, 1975PublishedCited by 14 opinions
1Opinion of the CourtReardon, J.
The question presented by this case is whether the Appellate Tax Board (board) was correct in concluding that the Joseph T. Rossi Corporation (Rossi) is a “manufacturing corporation” pursuant to G. L. c. 58, § 2. The decision of the board would qualify Rossi under G. L. c. 59, § 5, Sixteenth (3), for certain exemptions from local taxation. We have before us the findings of fact and report, and the opinion of the board. Rossi’s application to the State Tax Commission for classification as a manufacturing corporation had been denied and an appeal was thereupon taken to the board which, on…
2Cases cited14 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1949
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
- First Data Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Tilcon-Warren Quarries Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Charles River Breeding Laboratories, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
- Fernandes Super Markets, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
9 more not listed; retrieve them via the Exa API.