Legal Opinion
Commissioner of Corporations & Taxation v. J. G. McCrory Co.
Massachusetts Supreme Judicial Court
Decided September 14, 1932PublishedCited by 27 opinions
1Opinion of the CourtRugg, C.J.
This is an appeal by the commissioner of corporations and taxation from a decision by the Board of Tax Appeals (hereinafter called the board) granting to the taxpayer an abatement of the entire amount of an additional excise tax assessed upon it. The taxpayer is a domestic corporation doing business wholly in this Commonwealth. It duly filed its excise tax return for 1929 showing the state of its affairs for 1928 and disclosing its capital stock, a net loss of income and a balance sheet as of December 31, 1928, wherein total assets were listed of $131,230.02, and total liabilities of…
2Cases cited18 opinions
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Swan v. Justices of Superior CourtMassachusetts Supreme Judicial Court · 1916
13 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
22 more not listed; retrieve them via the Exa API.