Legal Opinion
Springfield Ins. Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided May 1, 1961PublishedCited by 5 opinions
1Opinion of the Court
342 Mass. 505 (1961)
174 N.E.2d 455
SPRINGFIELD INSURANCE COMPANY
vs.
STATE TAX COMMISSION.
Supreme Judicial Court of Massachusetts, Suffolk.
April 3, 1961.
May 1, 1961.
Present: WILKINS, C.J., SPALDING, WILLIAMS, & CUTTER, JJ.
William Shelmerdine, Jr., (Stephen A. Moore with him,) for the taxpayer.
Herbert E. Tucker, Jr., Assistant Attorney General, for the State Tax Commission.
CUTTER, J.
The insurance company (Springfield) was incorporated in Massachusetts and is subject to G.L.c. 175. It has its home office and principal place of business here.
Springfield is a member of American Foreign Insurance…
2Cases cited60 opinions
- Hanson v. DencklaSupreme Court of the United States · 1958
- Munn v. IllinoisSupreme Court of the United States · 1877
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Paul v. VirginiaSupreme Court of the United States · 1869
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
55 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- Commissioner of Revenue v. Massachusetts Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1981
- John Hancock Mutual Life Insurance v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1965
- Mobil Oil Corp. v. LeyCourt of Appeals of Wisconsin · 1987
- Boston Safe Deposit & Trust Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989