Legal Opinion
Sears, Roebuck & Co. v. City of Somerville
Massachusetts Supreme Judicial Court
Decided June 21, 1973PublishedCited by 23 opinions
1Opinion of the CourtHennessey, J.
This is an appeal from an order of a Superior Court judge sustaining the defendant’s demurrer to the plaintiff’s declaration in an action of contract.
The facts as stated in the declaration are as follows. The plaintiff (Sears) owns a warehouse and 351,020 square feet of land in the city of Somerville. On September 7, 1971, the city issued a bill for property taxes for the year 1971. The property was assessed at $736,500 and the tax due was $130,851.45. On November 3, 1971, Sears paid the tax under protest. A sales ratio study has been made concerning 348 sales of real estate in Somer-ville…
2Cases cited15 opinions
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
- SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
- Western Union Telegraph Co. v. Missouri Ex Rel. GottliebSupreme Court of the United States · 1903
- Glidden v. HarringtonSupreme Court of the United States · 1903
10 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- East Chop Tennis Club v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1973
- Gifford v. Planning BoardMassachusetts Supreme Judicial Court · 1978
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
- Tregor v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1979
18 more not listed; retrieve them via the Exa API.