Legal Opinion
Massachusetts Ass'n of Tobacco Distributors v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided March 29, 1968PublishedCited by 24 opinions
1Opinion of the CourtWilkins, C.J.
This bill in equity seeks a declaratory decree whether the tax imposed by the Cigarette Excise Law, G. L. c. 64C, § 1 (as amended through St. 1966, c. 541, § l), 2 applies to “little cigars.” The case is reported without decision by a judge of the Superior Court on the bill, the demurrer, the answer, and an agreement as to all the facts which meets the requirements of a case stated. Caissie v. Cambridge, 317 Mass. 346, 347. Members of Bakery & Confectionery Wkrs. Intl. Union v. Hall Baking Co. 320 Mass. 286, 290-291. Rogers v. Attorney Gen. 347 Mass. 126, 130-131. See Scott v. Manager State…
2Cases cited24 opinions
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Pineo v. WhiteMassachusetts Supreme Judicial Court · 1946
- Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
- Pearson v. MulloneyMassachusetts Supreme Judicial Court · 1935
- Caissie v. City of CambridgeMassachusetts Supreme Judicial Court · 1944
19 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- East Chop Tennis Club v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1973
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- Bunker Hill Distributing, Inc. v. District AttorneyMassachusetts Supreme Judicial Court · 1978
- Billings v. FowlerMassachusetts Supreme Judicial Court · 1972
- Massachusetts Mutual Life Insurance v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1973
19 more not listed; retrieve them via the Exa API.