Goldman v. Tax Commissioner
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on January 15, 1918, under St. 1916, c. 269, § 20, appealing from the refusal of the Tax Commissioner to abate an income tax of six per cent assessed on the sum of $871 received by the petitioner during the year 1916 in his business of pawnbroker and dealer in second hand articles carried on by him at his shop on Washington Street in Boston.
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Petition, filed in the Superior Court on January 15, 1918, under St. 1916, c. 269, § 20, appealing from the refusal of the Tax Commissioner to abate an income tax of six per cent assessed on the sum of $871 received by the petitioner during the year 1916 in his business of pawnbroker and dealer in second hand articles carried on by him at his shop on Washington Street in Boston. The answer of the Tax Commissioner filed by the Attorney General alleged that the petitioner was engaged in 'the business of lending money as a pawnbroker upon the security of tangible personal property; that in…
1Opinion of the CourtLoring, J.
The question in this case is whether (money received, by a pawnbroker by way of interest on loans made by him in the course of his business should be taxed at six per cent under § 2 of the income tax act (St. 1916, c. 269) or at one and one half per cent under § 5 of that act.
The petitioner, who is a pawnbroker and a dealer in second hand articles, received $871 as interest on loans made by him as a pawnbroker. A tax was assessed upon him at the rate of six per cent on the ground that the $871 was received by him as interest from . . . money at interest” within St. 1916, c. 269, § 2 (a). The…
2Cases cited1 opinion
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
3Cited by6 opinions
- Hayes v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1927
- Gordon v. State Tax CommissionMassachusetts Supreme Judicial Court · 1957
- Commissioner of Corporations & Taxation v. AdamsMassachusetts Supreme Judicial Court · 1944
- Drapkin v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1995
- Commissioner of Corporations & Taxation v. RathboneMassachusetts Supreme Judicial Court · 1947
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