Legal Opinion
Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of the Commonwealth of Massachusetts
Court of Appeals for the First Circuit
Decided June 30, 1975No. 74-1385PublishedCited by 8 opinions
1Opinion of the Court
LEVIN W. CAMPBELL, Circuit Judge.
In Federal Reserve Bank v. Comm’r of Corporations and Taxation, 499 F.2d 60 (1st Cir. 1974), rev’g 368 F.Supp. 94 (D.Mass.1973), we held that appellee Bank was entitled to have the extent of its immunity from Massachusetts sales and use taxes, Mass.Gen.Laws chs. 64H-641, determined by a federal court. The taxes were sought to be imposed with respect to building materials and sup plies being purchased for use in the construction of the Bank’s new building. The Massachusetts Commissioner had refused to issue a requested certificate of exemption on the ground…
2Cases cited17 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. City of DetroitSupreme Court of the United States · 1958
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
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3Cited by8 opinions
- Fasano v. Federal Reserve BankCourt of Appeals for the Third Circuit · 2006
- John L. Lewis v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Lee Construction Co. v. Federal Reserve Bank of RichmondDistrict Court, D. Maryland · 1982
- Brink's, Inc. v. Board of Governors of the Federal Reserve SystemDistrict Court, District of Columbia · 1979
- Flight International Group, Inc. v. Federal Reserve BankDistrict Court, N.D. Georgia · 1984
3 more not listed; retrieve them via the Exa API.