Legal Opinion

O'Brien v. State Tax Commission

Massachusetts Supreme Judicial Court

Decided April 16, 1959PublishedCited by 15 opinions

1Opinion of the CourtCutter, J.

This is an appeal from a decision of the Appellate Tax Board sustaining the State tax commission (the commission) in refusing to abate certain 1955 motor vehicle excise taxes assessed under G. L. c. 60A on twenty-one buses. The appellant, Mr. Edward L. O’Brien, of Northampton, Massachusetts (the trustee), on May 18, 1954, was appointed by the United States District Court for the District of Massachusetts trustee in reorganization, under c. X of the bankruptcy act, of Trailways of New England, Inc., a Massachusetts corporation (Trailways). He served as trustee until December 17, 1956.

Trailways…

2Cases cited31 opinions

  1. United States v. City & County of San FranciscoSupreme Court of the United States · 1940
  2. Poulos v. New HampshireSupreme Court of the United States · 1953
  3. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  4. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  5. Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944

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3Cited by15 opinions

  1. Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
  2. Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
  3. Singer Sewing MacHine Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
  4. Motor Club of Iowa v. Department of TransportationSupreme Court of Iowa · 1978
  5. Boston v. Board of EducationMassachusetts Supreme Judicial Court · 1984

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