MASS. MUT. LIFE INS. CO. v. COMMR. OF CORPS. & TAXN.


363 Mass. 685 (1973)

296 N.E.2d 805

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

June 4, 1973.


Attorney(s) appearing for the Case

Charles M. Furcolo, Assistant Attorney General, for the Commissioner of Corporations and Taxation.

Jerome Preston, Jr. (Peter W. Coogan & Michael J. Schubert with him) for Massachusetts Mutual Life Insurance Company.

Present: TAURO, C.J., REARDON, BRAUCHER, HENNESSEY, & WILKINS, JJ.


WILKINS, J.

The plaintiff, which has undertaken an authorized urban redevelopment project in the city of Springfield (see G.L.c. 121A, § 18), seeks declaratory relief under G.L.c. 231A against the defendant Commissioner concerning the proper method of determining the excises payable by it under G.L.c. 121A, § 10, because of the existence of its project during the calendar years 1968, 1969 and 1970. The basic issue is whether in the circumstances the calculation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases