Moulton v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Complaint, filed in the Superior Court on November 25, 1921, under G. L. c. 62, § 47, by way of appeal from the refusal of the respondent to abate a portion of an income tax assessed upon the complainant for the year 1919. The complaint was heard in the Superior Court by Sisk, J., upon an agreed statement of facts. Material facts are described in the opinion. The judge, without malting any decision, reported the case under G. L. c. 231, § 111, for determination by this court.
1Opinion of the CourtRugg, C.J.
The complainant was the lessee of a business block in Worcester for a term of five years and nine months under an indenture which fixed the rent, required the lessee to pay taxes and other assessments together with other usual obligations and interest on a mortgage, permitted him to underlet and assign his lease, and gave him an option to purchase at a designated price upon specified terms. In 1919 the complainant assigned his “ lease, the premises thereby demised” and all his interest therein "including the option of purchase,” receiving therefor $50,000. The single question to be decided is…
2Cases cited24 opinions
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- Duff v. KeatonSupreme Court of Oklahoma · 1912
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
- Flanagan v. WelchMassachusetts Supreme Judicial Court · 1915
- Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
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3Cited by17 opinions
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- Stuck v. SchummMassachusetts Supreme Judicial Court · 1935
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- Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
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