Legal Opinion
Commissioner of Corporations & Taxation v. Assessors of Boston
Massachusetts Supreme Judicial Court
Decided March 7, 1949PublishedCited by 24 opinions
1Opinion of the CourtRonan, J.
The commissioner of corporations and taxation classified the intervener in the first proceeding, Palmer & Parker Company, as a domestic manufacturing corporation and the intervener in the second proceeding, Salada Tea Company, as a foreign manufacturing corporation, in a list prepared by him in accordance with G. L. (Ter. Ed.) c. 58, § 2, as most recently amended by St. 1941, c. 726, § 2, and submitted on April 17, 1947, to the board of assessors of Boston as a list of corporations liable on January 1, 1947, to taxation in the city of Boston under G. L. (Ter. Ed.) cc. 59, 60A and 63. The…
2Cases cited18 opinions
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Lehan v. North Main Street Garage, Inc.Massachusetts Supreme Judicial Court · 1942
- United States v. DudleySupreme Court of the United States · 1899
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Industrial Finance Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- Massachusetts Commission Against Discrimination v. Liberty Mutual InsuranceMassachusetts Supreme Judicial Court · 1976
- Interstate Engineering Corp. v. City of FitchburgMassachusetts Supreme Judicial Court · 1975
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
- Commonwealth v. VegaMassachusetts Supreme Judicial Court · 2007
19 more not listed; retrieve them via the Exa API.