Legal Opinion
Ness v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided May 25, 1932PublishedCited by 12 opinions
1Opinion of the CourtField, J.
By this complaint, filed in the Superior Court on April 23, 1930, under G. L. c. 62, § 47, as finally amended by St. 1926, c. 287, § 3, (see St. 1930, c. 416, §§ 2, 33,) abatement is sought of an income tax paid by the complainant upon his income for the year 1928. The case came before the judge as a case stated and was reported without decision by him for our determination. G. L. c. 231, §111.
*370The only question argued is whether the complainant was hable to taxation upon his income for the year 1928. (No question is raised as to procedure, or as to the taxable nature of the income or the…
2Cases cited16 opinions
- Shaw v. ShawMassachusetts Supreme Judicial Court · 1867
- Dillaway v. BurtonMassachusetts Supreme Judicial Court · 1926
- City of Marlborough v. City of LynnMassachusetts Supreme Judicial Court · 1931
- Borland v. City of BostonMassachusetts Supreme Judicial Court · 1882
- Feehan v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Rummel v. PetersMassachusetts Supreme Judicial Court · 1943
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Rosa v. RosaMassachusetts Supreme Judicial Court · 1936
- Doyle v. GoldbergMassachusetts Supreme Judicial Court · 1936
- City of Cambridge v. Town of West SpringfieldMassachusetts Supreme Judicial Court · 1939
7 more not listed; retrieve them via the Exa API.