TRUSTEES OF AMHERST COLLEGE v. COMMR. OF CORP. & TAX.


354 Mass. 503 (1968)

238 N.E.2d 351

TRUSTEES OF AMHERST COLLEGE & another vs. COMMISSIONER OF CORPORATIONS AND TAXATION & another (and two companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

June 14, 1968.


Attorney(s) appearing for the Case

H. Brian Holland for the Trustees of Amherst College & another (Harold Hestnes, for Trustees of Boston University & another, with him); Robert J. McGee & Casimir DeRham, Jr., for Northeastern University & another, also with him.

Howard M. Miller, Assistant Attorney General, for the defendants.

Present: WHITTEMORE, CUTTER, KIRK, SPIEGEL, & REARDON, JJ.


WHITTEMORE, J.

Three bills of complaint for declaratory decree were reserved and reported by a single justice, without decision, and have been consolidated for argument and decision. As the defendants' brief states, except for minor differences, the facts of all three cases are the same. The issue is whether, under G.L.c. 62, § 5, as amended through St. 1966, c. 698, §§ 4, 6, certain amounts deducted from the salaries of the employees of three charitable...

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