Legal Opinion
Commissioner of Corporations & Taxation v. Hornblower
Massachusetts Supreme Judicial Court
Decided March 29, 1932PublishedCited by 10 opinions
1Opinion of the CourtRugg, C.J.
These are proceedings pursuant to G. L. c. 58A, inserted in General Laws by St. 1930, c. 416, § 1, as amended by St. 1931, c. 218, § 1, whereby each of the several taxpayers seeks an abatement of an income tax. The controversy arises on these facts, which are identical in each case except as to amounts: The taxpayers were stockholders in a Maine corporation known as the Bingham Mines Company. That corporation, called in the contract the seller, in 1929 entered into a contract in writing with the United States Smelting, Refining & Mining Company, therein called the purchaser, whereby the…
2Cases cited12 opinions
- Rockefeller v. United StatesSupreme Court of the United States · 1921
- Calkins v. Wire Hardware Co.Massachusetts Supreme Judicial Court · 1929
- Anderson v. BeanMassachusetts Supreme Judicial Court · 1930
- Osgood v. Tax CommissionerMassachusetts Supreme Judicial Court · 1920
- Boston Safe Deposit & Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
- Bryant v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1935
- Wellman v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1935
5 more not listed; retrieve them via the Exa API.