Legal Opinion
State Tax Commission v. Assessors of Springfield
Massachusetts Supreme Judicial Court
Decided November 1, 1954PublishedCited by 11 opinions
1Opinion of the CourtWilkins, J.
This is an appeal by the State tax commission from a determination by the Appellate Tax Board of the valuation of the “machinery, poles, wires and underground conduits, wires and pipes” located in Springfield belonging to three public utility companies on January 1, 1954. This is the first occasion the main question as to the scope of this type of proceedings before the Appellate Tax Board has reached us at a time when we have not been constrained to term the issue moot. See Commissioner of Corporations & Taxation v. Assessors of Springfield, 329 Mass. 419; Assessors of Springfield v. New…
2Cases cited12 opinions
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1900
- Moran v. School CommitteeMassachusetts Supreme Judicial Court · 1945
- Johnson v. City of LowellMassachusetts Supreme Judicial Court · 1922
- Finnegan v. Fall River Gas Works Co.Massachusetts Supreme Judicial Court · 1893
- Commonwealth v. CoshnearMassachusetts Supreme Judicial Court · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- General Electric Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1984
- Louise Caroline Nursing Home, Inc. v. Dix Construction Corp.Massachusetts Supreme Judicial Court · 1972
- Commonwealth v. DabrieoMassachusetts Supreme Judicial Court · 1976
- Assessors of Haverhill v. New England Telephone & Telegraph Co.Massachusetts Supreme Judicial Court · 1955
- Town of Framingham v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1969
6 more not listed; retrieve them via the Exa API.