Legal Opinion
Essex Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Decided September 14, 1923PublishedCited by 6 opinions
1Opinion of the CourtRugg, C.J.
This is a petition under G. L. c. 63, § 77, for the recovery of a franchise tax collected for the year 1920. The validity of the tax depends upon the correct answer to the question, whether the petitioner is taxable osa" domestic business corporation ” within the meaning of those words in St. 1919, c. 355, § 1. It there is provided that" The term 1 domestic business corporation ’ shall mean every corporation organized under or subject to the provisions of” St. *2441903, c. 437, as amended. That act as amended applies to all corporations of the general class to which the petitioner belongs,…
2Cases cited13 opinions
- Goszler v. Corporation of GeorgetownSupreme Court of the United States · 1821
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- City of Boston v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1921
- Attorney General v. City of MethuenMassachusetts Supreme Judicial Court · 1921
- Essex Co. v. City of LawrenceMassachusetts Supreme Judicial Court · 1913
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3Cited by6 opinions
- Old Colony Trust Co. v. Third Universalist Society of CambridgeMassachusetts Supreme Judicial Court · 1934
- Boston Safe Deposit & Trust Co. v. StrattonMassachusetts Supreme Judicial Court · 1927
- Leventhal v. Atlantic Finance Corp.Massachusetts Supreme Judicial Court · 1944
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
- Syrian Antiochean St. George Orthodox Church v. GhizeMassachusetts Supreme Judicial Court · 1927
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