Legal Opinion
E. B. Horn Co. v. Assessors of Boston
Massachusetts Supreme Judicial Court
Decided July 24, 1947PublishedCited by 13 opinions
1Opinion of the CourtWilkins, J.
This is an appeal by the taxpayer from a decision of the Appellate Tax Board dismissing, as not seasonably filed, an appeal from the refusal of the board of assessors of the city of Boston to abate a real estate tax for the year 1945. On January 1, 1945, the taxpayer, a lessee, was obligated under the lease to pay the tax assessed as of that date. On September 25, 1945, the taxpayer duly applied for an abatement to the assessors. G. L. (Ter. Ed.) c. 59, § 59, as appearing in St. 1939, c. 250, § 1, and as amended by St. 1945, c. 621, § 4. The assessors failed to act upon the application. The…
2Cases cited20 opinions
- Hanscom v. Malden & Melrose Gas Light Co.Massachusetts Supreme Judicial Court · 1914
- Mulvey v. City of BostonMassachusetts Supreme Judicial Court · 1908
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- E. S. Parks Shellac Co. v. JonesMassachusetts Supreme Judicial Court · 1928
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
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3Cited by13 opinions
- Commonwealth v. GreenbergMassachusetts Supreme Judicial Court · 1959
- Condon v. HaitsmaMassachusetts Supreme Judicial Court · 1950
- Kerr v. PalmieriMassachusetts Supreme Judicial Court · 1950
- Central Maine Power Co. v. Public Utilities CommissionSupreme Judicial Court of Maine · 1954
- Price v. Railway Express Agency, Inc.Massachusetts Supreme Judicial Court · 1948
8 more not listed; retrieve them via the Exa API.