Legal Opinion
Mary C. Wheeler Sch. v. Bd. of Assessors of Seekonk
Massachusetts Supreme Judicial Court
Decided July 14, 1975PublishedCited by 9 opinions
1Opinion of the CourtKaplan, J.
Mary C. Wheeler School, Inc. (School), is organized under Rhode Island law as a “non-business corporation.” It runs a day and boarding school for children from nursery school through secondary school age. The School’s main campus is in Providence, Rhode Island, but it also owns a 122-acre tract of open and wooded land in Seekonk, Massachusetts, a few miles away, which it uses primarily for recreation and sports and as an “open classroom” for science and ecology courses.
The board of assessors of Seekonk (assessors) assessed the School $4,055.84 in real estate taxes on the Seekonk property for…
2Cases cited29 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Haguer v. Committee for Industrial OrganizationSupreme Court of the United States · 1939
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
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3Cited by9 opinions
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- First Federal Savings & Loan Ass'n v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Department of Rev. v. Amrep Corp.Supreme Court of Florida · 1978
- Beals v. COMMISSIONER OF CORPORATIONS & TAXATIONMassachusetts Supreme Judicial Court · 1976
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1983
4 more not listed; retrieve them via the Exa API.