Legal Opinion
Commissioner of Corporations & Taxation v. Woburn National Bank
Massachusetts Supreme Judicial Court
Decided February 28, 1944PublishedCited by 4 opinions
1Opinion of the CourtLummus, J.
These are petitions, concerning taxes assessed in the years 1924 and 1925 respectively, brought under G. L. (1921) c. 63, §§ 77, 78, as amended (now re*506pealed by St. 1930, c. 416, § 2), by a national banking association, asking the Supreme Judicial Court to adjudge those taxes (assessed under statutes then existing and paid under written protest) illegally exacted, to the end that the amount thereof might be repaid out of the treasury of the Commonwealth. On May 20, 1938, a single justice transferred the petitions under St. 1930, c. 416, § 33, to the Appellate Tax Board created by St. 1937, c.…
2Cases cited54 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
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3Cited by4 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
- Squantum Gardens, Inc. v. Assessors of QuincyMassachusetts Supreme Judicial Court · 1957
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967