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13 Massachusetts opinions name it 3 courts 1919–2016 0 in the last five years
The cases below were cited by Massachusetts courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Springall v. Commissioner of Revenuegreen1 sentence2016L. c. 62, § 1, that when used in the chapter, the words defined in § 1 are to have the meanings set forth in that section “unless the context dictates otherwise.” In light of § 14’s explicit directive to treat individual and corporate trustees the same for purposes of the fiduciary income tax, we agree with the commissioner that the requirement of § 10 (c) — that at least one trustee of a trust be “an inhabitant of the commonwealth” •— provides a context in which the definition of “inhabitant” cannot be limited to a “natural person,” but rather must be expanded to include a corporate entity. 1 | 1 | 1 |
Kolodny v. Board of Appeals of Brooklinegreen1 sentence2001As such, the [plaintiff] could not appeal [counsel’s] letter . . . .” Compare, e.g., Kolodny v. Board of Appeals of Brookline, 346 Mass. 285, 287-288 (1963) (commissioner’s letter was “not a ‘decision’ from which an appeal may be taken ... for it is no more than a reaffirmation of the decision ... to issue the permits”), with Vokes v. Avery W. | 1 | 1 |
Davis-Wilson v. Hilton Hotels Corp.green1 sentence1998See Davis-Wilson v. Hilton Hotels Corp., 106 F.R.D. at 508 . | 1 | 1 |
Insurance Rating Board v. Commissioner of Insurancegreen1 sentence1986Blue Cross and Blue Shield argue that the commissioner was in error because the general reserves are entirely attributable to other lines of business and that therefore, under the commissioner’s approach, other lines of business are effectively subsidizing nongroup rates, contrary to our holdings in Insurance Rating Bd. v. Commissioner of Ins., 359 Mass. 111, 116 (1971). | 1 | 1 |
Commissioner of Revenue v. Fashion Affiliates, Inc.green1 sentence1986See Commissioner of Revenue v. Fashion Affiliates, Inc., 387 Mass. 543, 544-545 (1982). | 1 | 1 |
Grant v. Police Commissioner of Bostongreen1 sentence1981Although the potential for dismissal and loss of employment may lurk behind the Commissioner’s inquiry, Nolan claims no violation of a protectible property or liberty interest, presumably in deference to the reasoning of the Appeals Court in Grant v. Police Comm’r of Boston, 7 Mass. App. Ct. 296, 298-299 (1979). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Massachusetts. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Longval v. Commissioner of Correction
green
1 sentence2002In the first, Longval v. Commissioner of Corrections, 404 Mass. 325 (1989), an inmate at MCI-CJ complained that DOC had twice transferred him to segregated units without hearings and without authorization of the commissioner in violation of statutory law and DOC regulations. | 1 | 2002–2002 |
Attorney General v. Commissioner of Insurance
green
1 sentence1985For if the cost changes reflected in the *54 internal data are not subject to control by the insurer, then recognizing only the lower costs shown in an external index would go beyond subjecting a regulated industry to the rigors of simulated competition; it would prevent legitimate price changes based on real and uncontrollable changes in costs.” Id. at 805 . | 1 | 1985–1985 |
Spence v. Boston Edison Co.
green
1 sentence1984On appeal to this court, the Attorney General, in the brief filed on behalf of the Commissioner, expressly declined to renew this challenge to the board’s jurisdiction, stating that “an argument by an officer of the Commonwealth that a statute is unconstitutional or beyond the authority of the Legislature is appropriate, if at all, only in extreme or unusual circumstances,” and citing Spence v. Boston Edison Co., 390 Mass. 604 (1983). | 1 | 1984–1984 |
J. & J. ENTERPRISES, INC. v. Martignetti
green
1 sentence1976Enterprises, Inc. v. Martignetti, 369 Mass. 535 (1976) (cf. Gordon v. Hardware Mut. | 1 | 1976–1976 |
Saint Luke's Hospital v. Labor Relations Commission
green
1 sentence1972We said in Saint Luke’s Hosp. v. Labor Relations Commn. 320 Mass. 467 , 470: “To permit judicial interference with the orderly administration by the com *586 mission of matters entrusted to it by the Legislature before it has commenced to exercise its authority in any particular case or before it has had an opportunity to determine the facts and make a final decision, would in effect transfer to the courts the determination of questions which the Legislature has left in the first instance to the commission, and would result in the substitution of the judgment of the court for that of the commi | 1 | 1972–1972 |
Upjohn Co. v. State Tax Commission
green
1 sentence1972The section does require a notice of intention to assess where the Commissioner determines “the income of any corporation ... to be in excess of the income shown by its return.” See Upjohn Co. v. State Tax Commn. 347 Mass. 281, 283 , where this court stated that § 44 “contains a definite prohibition against increasing taxable income without notice.” In the present case, however, the Commissioner did not challenge or in any way change the income as reported by Chatham. | 1 | 1972–1972 |
Schurman v. Improved Plastic-Slate Roofing Co.
neutral
1 sentence1919From that evidence the following facts appear: The Improved Plastic-Slate Roofing Company, when the principal debt above referred to was contracted, when its exceptions were overruled on May 25, 1917 ( 227 Mass. 129 ), and when the action went to final judgment in the Superior Court on July 30, 1917, was owned by John and Antonio Mandile. | 1 | 1919–1919 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.