Nashua & Lowell Railroad v. Boston & Maine Railroad
Cases that cite this one
4 later published cases cite this decision.
- Eastern Massachusetts Street Railway Co. v. Boston Elevated Railway Co. (Mass. 1942)
- Whitlock v. Boston & M. R. R. (1st Cir. 1928)
- Charlotte Union Bus Station, Inc. v. Commissioner (United States Tax Court 1952)
- United Shoe Machinery Corp. v. Gale Shoe Manufacturing Co. (Mass. 1943)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The plaintiff seeks to recover in this action of contract the amount paid by it for an income tax assessed on it by the Federal government. The plaintiff in 1880 leased its railroad and all its railroad property to a lessee to whose obligations the defendant has succeeded. The lessee covenanted to “pay all public taxes, assessments, and charges whatsoever that shall be imposed, either in Massachusetts or New Hampshire, upon the said first party, the lessor, on
The principles stated in Stony Brook Railroad v. Boston & Maine Railroad, just decided, ante, 379, govern the case at bar and show that the plaintiff cannot recover.
Exceptions sustained.
Order overruling demurrer reversed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.