Legal Opinion
Rockwood v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided November 27, 1926PublishedCited by 7 opinions
1Opinion of the CourtCarroll, J.
In these two complaints the decisive question is the right of the Commonwealth to tax the income received from royalties for the use of patents issued by the United States. The complaints are against the commissioner of corporations and taxation for the abatement of income taxes assessed for income received in the years 1921 and 1922. The judge of the Superior Court found for the complainant; the respondent excepted.
The complainant, a resident of Worcester for several years, was the president and principal stockholder of the *573Rockwood Sprinkler Company, a corporation located at Worcester, and…
2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Webber v. VirginiaSupreme Court of the United States · 1881
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3Cited by7 opinions
- Coleman v. . WhisnantSupreme Court of North Carolina · 1945
- Coleman v. WhisnantSupreme Court of North Carolina · 1945
- People ex rel. Rice v. GravesAppellate Division of the Supreme Court of the State of New York · 1934
- Thomson Electric Welding Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1931
- Riesman v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1950
2 more not listed; retrieve them via the Exa API.