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ARNOLD v. COMMISSIONER OF CORPORATIONS & TAXATION

327 Mass. 694 (1951)

100 N.E.2d 851

ELBERT L. ARNOLD & others vs. COMMISSIONER OF CORPORATIONS AND TAXATION & another (and a companion case between the same parties).

Supreme Judicial Court of Massachusetts, Hampshire.

September 13, 1951.

Attorney(s) appearing for the Case

H. Robinson & W.E. Dwyer, for the petitioners.

F.E. Kelly, Attorney General, & M.H. Selzo, Assistant Attorney General, for the commissioner of corporations and taxation and another.

Present: QUA, C.J., WILKINS, SPALDING, WILLIAMS, & COUNIHAN, JJ.

WILKINS, J.

The petitioners, who have undertaken to form a charitable corporation, bring two petitions against the commissioner of corporations and taxation and the Secretary of the Commonwealth. One is by way of appeal under G.L. (Ter. Ed.) c. 180, § 6, as appearing in St. 1949, c. 692, § 1, and the other is for a writ of mandamus. The purpose of each petition is the same. The bringing of two petitions emanates from procedural doubts. The facts are agreed...

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