Legal Opinion
A. J. Tower Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Decided March 7, 1916PublishedCited by 9 opinions
1Opinion of the CourtRugg, C. J.
This suit in equity * is brought to test the validity of the excise tax laid upon the plaintiff’s franchise as a corporation. The material facts are that the plaintiff, a domestic business corporation, owned shares in national banks doing business in Boston, which were assessed to the plaintiff and the tax thereon paid by the respective banks in accordance with the assumed requirements of the general tax act. St. 1909, c. 490, Part III, §§ 11-20. The validity of that assessment is not before us. In determining the amount of the franchise tax to be levied on the plaintiff, the tax…
2Cases cited23 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- United States Trust Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1923
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
- American Uniform Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Simplex Electric Heating Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1917
4 more not listed; retrieve them via the Exa API.