Legal Opinion
De Cordova v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided June 30, 1943PublishedCited by 10 opinions
1Opinion of the CourtRonan, J.
The taxpayer owned two hundred fifty-two shares of common stock of the Utah Copper Company, hereinafter called Utah. This company was engaged in mining and milling copper from its own ore deposits. The Kennecott Copper Corporation, hereinafter referred to as Kennecott, and' its subsidiaries, conducted the business of mining, milling, smelting and fabricating copper and copper products and marketing its goods both in this and in foreign countries. Kennecott owned slightly more than ninety-nine per cent of the common stock of Utah. A plan of reorganization was adopted by the directors of both…
2Cases cited15 opinions
- West's CaseMassachusetts Supreme Judicial Court · 1943
- Prondecka v. Turners Falls Power & Electric Co.Massachusetts Supreme Judicial Court · 1921
- City of Worcester v. QuinnMassachusetts Supreme Judicial Court · 1939
- Commissioner of Corporations & Taxation v. Ford Motor Co.Massachusetts Supreme Judicial Court · 1941
- Hart v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- Madden v. State Tax CommissionMassachusetts Supreme Judicial Court · 1956
- Assessors of Springfield v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1947
- Coomey v. Board of Assessors of SandwichMassachusetts Supreme Judicial Court · 1975
- Assessors of Lawrence v. Arlington MillsMassachusetts Supreme Judicial Court · 1946
5 more not listed; retrieve them via the Exa API.