Boston v. Turner

58 Citing cases

  1. Nichols v. Commissioner of Corporations & Taxation

    314 Mass. 285 (Mass. 1943)   Cited 22 times

    Under the decisions in this Commonwealth a tax is not a "debt" although for certain purposes it may be treated as a debt. This matter was discussed fully in Boston v. Turner, 201 Mass. 190, 193-194, decided in 1909. The court there said: "A tax, however, has uniformly been held in this Commonwealth not to be a debt.

  2. Collector of Taxes of Lowell v. Slafsky

    332 Mass. 700 (Mass. 1955)   Cited 6 times

    He then stayed further proceedings, and reported the case. In the case of Boston v. Turner, 201 Mass. 190, in dealing with a generally similar assignment where, as in the present instance, the parties of the third part were designated as creditors of the assignor, this court held, after careful consideration and the citation of many cases, that a tax is not properly describable as a debt, and that the unit of government or the public officer to whom a tax is payable is not technically denominable as a creditor. The court said (201 Mass. at page 194), "The conclusion follows that neither the city of Boston nor its collector was obliged to become a party to the indenture of assignment by signature for the reason that its terms descriptive of parties did not properly include either."

  3. Kalt v. Youngworth

    16 Cal.2d 807 (Cal. 1940)   Cited 47 times

    795, 798 [ 20 P.2d 138]) and elsewhere. ( Brooks v. Marbury, 11 Wheat, 78 [6 L.Ed. 423]; Security Trust Safe Deposit Co. v. Farrady, 93 Del. Ch. 306 [82 A. 24]; Koch v. Streuter, 232 Ill. 594 [83 N.E. 1072]; Milholland v. Whalen, 89 Md. 212 [ 43 A. 43, 44 L.R.A. 205]; Boston v. Turner, 201 Mass. 190 [87 N.E. 634]; Marquette v. Wilkinson, 119 Mich. 413, 414 [78 N.W. 474, 43 L.R.A. 840]; Martin v. Funk, 75 N.Y. 134 [31 Am. Rep. 446]; Skipwith's Exrs. v. Cunningham, 8 Leigh (Va.), 271, 272 [31 Am. Dec. 642]; A.L.I. Restatement, Trusts, sec. 36.) [8] A legatee is free to renounce even a beneficial bequest, so long as the rights of third parties are not involved. If, however, the claims of his creditors would thereby be defeated he cannot exercise the same freedom.

  4. Commissioner of Ins. v. Bristol Mut. c. Ins. Co.

    279 Mass. 325 (Mass. 1932)   Cited 11 times

    In case such peremptory injunction has issued against the bringing of actions against the receiver or against the owner of the property of which he is receiver, the holder of a claim liable to be tolled by the statute of limitations may seek relief by petitioning the court which appointed the receiver and issued the injunction for leave to bring an action at law or suit in equity, and to modify the injunction accordingly, or for leave to file an intervening petition for the establishment of his claim. Boston v. Turner, 201 Mass. 190, 195. Old Colony Trust Co. v. Medfield Medway Street Railway, 215 Mass. 156.

  5. Collector of Taxes v. Revere Building, Inc.

    177 N.E. 577 (Mass. 1931)   Cited 22 times
    Stating that a lien for taxes upon land is purely statutory and is extinguished by the taking of land by eminent domain by the taxing municipality

    A tax on real estate in its nature is not a debt but a monetary burden for the support of government laid upon the owner and secured by lien upon the real estate. It does not arise out of contract, express or implied; it operates in invitum. The consent of the owner is not required. Boston v. Turner, 201 Mass. 190, 193. It was said in Richardson v. Boston, 148 Mass. 508, 509, touching the effect of the exercise of eminent domain on the real estate assessed, "The taking, of course, put an end to the city's lien upon the land, and to its right to sell it." It is a familiar principle that laws for the assessment and collection of taxes are to be strictly construed and that all doubts are resolved in favor of the taxpayer. If the right asserted in behalf of the tax or its collection is not clear, it must be denied; it must appear plainly from the words of the statute and cannot be sustained as within its spirit.

  6. Bartlett v. Tufts

    241 Mass. 96 (Mass. 1922)   Cited 15 times

    A simple remedy is furnished for the collection of a tax from the legal representatives of a deceased person notwithstanding the complications that might arise from the laws relative to the settlement of estates. Scollard v. Edwards, 194 Mass. 77, 78. Boston v. Turner, 201 Mass. 190. Whiton v. Balch, 203 Mass. 576, 578. The record shows that the defendant as executrix has received over "sixteen thousand" dollars.

  7. Billings v. United States

    232 U.S. 261 (1914)   Cited 202 times
    Upholding a tax on foreign built yachts

    The form of procedure cannot change their character. See also Boston v. Turner, 201 Mass. 190, 193; Gautier v. Ditmar, 204 N.Y. 20, 27. In nearly all of the tax cases cited by the Government in the court below, the question of interest was not before the court.

  8. United States v. Safeway Stores

    140 F.2d 834 (10th Cir. 1944)   Cited 35 times
    In Safeway Stores, we held that a California statute providing for the continuation of a dissolved corporation for the purpose of "prosecuting and defending actions by or against it" did not encompass criminal prosecution.

    Commonly it describes only civil proceedings. Boston v. Turner, 201 Mass. 190, 196, 87 N.E. 634; Pigeon's Case, 216 Mass. 51, 56, 102 N.E. 932, Ann. Cas. 1915A, 737."

  9. Moore v. Mitchell

    30 F.2d 600 (2d Cir. 1929)   Cited 48 times   1 Legal Analyses
    Concerning suit by treasurer of Indiana county against decedent's estate for assessed but unpaid tax bill

    City of New York v. McLean, 170 N.Y. 374, 63 N.E. 380; Matter of Maltbie v. Lobsitz Mills Co., 223 N.Y. 227, 119 N.E. 389. See, also, City of Boston v. Turner, 201 Mass. 190, 87 N.E. 634. With the appellees and the property without the state, and the estate being administered in New York, the effort to collect a tax, for a political subdivision of Indiana, is repugnant to the settled principles of private international law, which preclude one state from acting as a collector of taxes for a sister state, and from enforcing its penal or revenue laws as such.

  10. In re Burden

    83 F. Supp. 416 (D. Neb. 1949)   Cited 4 times

    So, here, a debtor is "one who owes a debt", a person "correlative to (a) creditor". Webster's New International Dictionary. Hebert v. Handy, 29 R.I. 543, 72 A. 1102; Rooney v. Inheritance Tax Commission, 143 Kan. 143, 53 P.2d 500; City of Boston v. Turner, 201 Mass. 190, 87 N.E. 634; Hart v. Evans, 330 Ill. App. 385, 71 N.E.2d 546. Specifically it includes a bankrupt. Walser v. International Union Bank, 2 Cir., 21 F.2d 294; United States v. Pusey, 27 Fed.Cas. 631, No. 16,098.