Legal Opinion
Commissioner of Corporations & Taxation v. City of Springfield
Massachusetts Supreme Judicial Court
Decided February 13, 1947PublishedCited by 26 opinions
1Opinion of the CourtRonan, J.
These are two appeals by the commissioner of corporations and taxation from decisions of the Appellate Tax Board that the city of Springfield is entitled to have distributed, credited and paid to it out of the corporate franchise tax paid by the United Electric Light Company to the commissioner in 1942 the sum of $44,650.41, • and *33out of a similar tax paid by the Western Massachusetts Electric Company to the said commissioner in 1943 the sum of $36,793.04.
The distribution of the proceeds of corporate franchise taxes assessed and collected by the commissioner in accordance with G. L. (Ter.…
2Cases cited45 opinions
- Peterson v. HopsonMassachusetts Supreme Judicial Court · 1940
- The Pocket Veto CaseSupreme Court of the United States · 1929
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Driscoll v. Edison Light & Power Co.Supreme Court of the United States · 1939
- Louisville & Nashville Railroad v. United StatesSupreme Court of the United States · 1931
40 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- Seaboard Surety Co. v. Town of Greenfield Ex Rel. Greenfield Middle School Building CommitteeCourt of Appeals for the First Circuit · 2004
- Hein-Werner Corp. v. Jackson Industries, Inc.Massachusetts Supreme Judicial Court · 1974
- Simon v. State Examiners of ElectriciansMassachusetts Supreme Judicial Court · 1985
- Hicks v. CommonwealthMassachusetts Supreme Judicial Court · 1962
21 more not listed; retrieve them via the Exa API.