Legal Opinion
Boston Tow Boat Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided December 9, 1974PublishedCited by 13 opinions
1Opinion of the CourtQuirico, J.
This is an appeal under G. L. c. 58A, § 13, as amended through St. 1969, c. 692, 1 by the Boston Tow Boat Company (taxpayer) from a decision of the Appellate Tax Board (board) denying an abatement of a use tax paid under G. L. c. 641. The decision of the board is final as to findings of fact, and our review is limited to matters of law. G. L. c. 58A, § 13. Schlaiker v. Assessors of Great Barrington, 365 Mass. 243, 245-246 (1974).
The taxpayer is in the business of owning and operating towboats in Boston harbor. It is a Delaware corporation which, on February 28, 1969, became the successor by…
2Cases cited8 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
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3Cited by13 opinions
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
- Coomey v. Board of Assessors of SandwichMassachusetts Supreme Judicial Court · 1975
- Coca Cola Bottling of Northampton v. Commr. of RevenueMassachusetts Supreme Judicial Court · 1985
- George S. Carrington Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
8 more not listed; retrieve them via the Exa API.