Legal Opinion
First Agricultural National Bank of Berkshire County v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided July 27, 1967PublishedCited by 30 opinions
1Opinion of the CourtReardon, J.
This is a bill for declaratory relief under Gr. L. c. 231A and c. 30A, § 7, which came first before a single justice. The plaintiff, a national bank, seeks a binding declaration that it is exempt from the recently enacted Massachusetts sales and use tax, St. 1966, c. 14, §§ 1 and 2 (Act). Judicial review is also sought of emergency regulation No. 6 issued by the defendant State Tax Commission (Commission). The Commission demurred to the bill and, without waiving its demurrer, filed an answer. The parties have filed a statement of agreed facts constituting a case stated. The matter was…
2Cases cited56 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- United States v. Philadelphia National BankSupreme Court of the United States · 1963
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
51 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
- United States v. State Tax CommissionCourt of Appeals for the First Circuit · 1973
- Bruns, Nordeman & Co. v. American National Bank & Trust Co.Court of Appeals for the Second Circuit · 1968
25 more not listed; retrieve them via the Exa API.