Barnes v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting claim of unequal treatment by tax commission where pawnbrokers licensed and regulated according to scheme different from other small loan agencies
• allowing different tax rates on interest income received by pawnbrokers and by trusts engaged in “small loans”
• then codified at G. L. c. 62, § 4 [a] [1] [ii]

Source: CourtListener parenthetical corpus (CC0).