Legal Opinion
United States v. A Certain Parcel of Land with Buildings
District Court, D. Massachusetts
Decided June 13, 1944No. Civil Action No. 6581PublishedCited by 4 opinions
1Opinion of the Court
HEALEY, District Judge.
By this petition, the Collector of Taxes for the City of Boston seeks the distribution to him of the amount due for certain real estate taxes assessed against property now occupied by the United States Government under a taking for a term of years, and the charges due for water used prior to such occupancy.
The facts are agreed, and are as follows:
“The provisions of Mass.Gen.Laws [Ter. Ed.] c. 40, §§ 42A to 42F inclusive, the so-called Water Lien Statute, have been applicable to the City of Boston since September 12, 1923 when the City Clerk of the City of Boston filed…
2Cases cited5 opinions
- United States v. MillerSupreme Court of the United States · 1943
- Collector of Taxes v. Revere Building, Inc.Massachusetts Supreme Judicial Court · 1931
- John Hancock Mut. Life Ins. v. CaseyCourt of Appeals for the First Circuit · 1943
- Wiggin v. Lowell Five Cent Savings BankMassachusetts Supreme Judicial Court · 1938
- Mechanics Savings Bank v. Collector of TaxesMassachusetts Supreme Judicial Court · 1938
3Cited by4 opinions
- Kaufman v. ShulmanCourt of Appeals for the First Circuit · 2012
- Schaumburg State Bank v. SeyffertAppellate Court of Illinois · 1979
- Marietta Baptist Tabernacle v. Tomberlin Associates, Architects, Inc.Court of Appeals for the Fifth Circuit · 1978
- Matter of Marietta Baptist Tabernacle, Inc.Court of Appeals for the Fifth Circuit · 1978