Attorney General v. Boston & Albany Railroad
Massachusetts Supreme Judicial Court
Information, filed in the Supreme Judicial Court on December 3, 1918, by the Attorney General at the relation of the Treasurer and Receiver General against the Boston and Albany Railroad Company, alleged to be a corporation doing business for profit, to collect the additional tax imposed upon the net income of domestic corporations by St. 1918, c. 255. The case came on to be heard before De Courcy, J., who at the request of the parties reserved it upon the pleadings and the…
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Information, filed in the Supreme Judicial Court on December 3, 1918, by the Attorney General at the relation of the Treasurer and Receiver General against the Boston and Albany Railroad Company, alleged to be a corporation doing business for profit, to collect the additional tax imposed upon the net income of domestic corporations by St. 1918, c. 255. The case came on to be heard before De Courcy, J., who at the request of the parties reserved it upon the pleadings and the agreed facts for determination by the full court.
1Opinion of the CourtRugg, C. J.
This is an information brought by the Attorney General at the relation of the Treasurer and Receiver General under St. 1903, c. 437, § 78, to collect taxes assessed under St. 1918, c. 255, § 1, whereby a tax is imposed upon “Every corporation incorporated under the laws of this Commonwealth and doing business for profit.” The only question is, whether the defendant during the period here material was “doing business for profit” as these words are used in the statute. The material facts are that the defendant was organized as a corporation under St. 1867, c. 270, by the consolidation of the…
2Cases cited14 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
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3Cited by15 opinions
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1927
- Boston & Providence Railroad v. Old Colony RailroadMassachusetts Supreme Judicial Court · 1929
- Whipple v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1928
- Commerce Trust Co. v. ChandlerCourt of Appeals for the First Circuit · 1922
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