Legal Opinion
Alpha Portland Cement Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Decided April 16, 1923PublishedCited by 13 opinions
1Opinion of the CourtRugg, C. J.
This is a petition under G. L. c. 63, § 77, by a foreign corporation having a place of business in this Commonwealth for the abatement of taxes which it contends were illegally exacted for the year 1921. The case was submitted on agreed facts and reserved for our determination. The petitioner is a corporation organized under the laws of New Jersey. Its business is the manufacture and sale of cement. Its principal office is at Easton, Pennsylvania. Its mills are located in several other states outside of Massachusetts, from which shipments are made to various parts of the United States and to…
2Cases cited44 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Shaffer v. CarterSupreme Court of the United States · 1920
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- Blackstone v. MillerSupreme Court of the United States · 1903
39 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Alpha Portland Cement Co. v. MassachusettsSupreme Court of the United States · 1925
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924
- The Maytag Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Sloane v. CommonwealthMassachusetts Supreme Judicial Court · 1925
- State Tax Commission v. John H. Breck, Inc.Massachusetts Supreme Judicial Court · 1957
8 more not listed; retrieve them via the Exa API.