Greenburg v. Bopp
| Decision Date | 26 February 1925 |
| Citation | 146 N.E. 687,251 Mass. 433 |
| Parties | GREENBURG v. BOPP. |
| Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
OPINION TEXT STARTS HERE
Appeal from Municipal Court of Boston, Appellate Division.
Action of contract by Michael Greenburg against Katherine Bopp, executrix, to recover on an instrument in writing, executed by defendant's decedent. Report of finding for plaintiff in municipal court was dismissed by the appellate division, and defendant appeals. Order dismissing report affirmed.
Samuel L. Bailen and Roger B. Brooks, both of Boston, for appellant.
Wm. Hirsh and W. J. Kenney, both of Boston, for appellee.
The plaintiff and the defendant's testator entered into a written agreement dated September 2, 1920. It in substance provided that, whereas the plaintiff had executed a lease to Louis Bopp, the defendant's testator, of certain real estate, ‘and whereas said Louis Bopp had agreed to pay the sum of three hundred ($300) dollars per annum during the term of said lease in lieu of federal income taxes on the amount reserved on the said lease, ‘the said Bopp agreed to pay the plaintiff $300 on September 1st of each year until 1935, beginning September 1, 1921. It was stipulated that in case the federal income taxes ‘on incomes to the extent of seventy-five hundred ($7,500) dollars are abolished the said payment shall abate from such date.’ It was also stipulated that if the plaintiff became ‘interested in an amusement enterprise to be formed by said Louis Bopp, the said three hundred ($300) dollars payments to abate as of such period.’ The action is in contract, to recover the sum of $300 due September 1, 1923.
The lease was dated September 1, 1920, the lessee agreeing to ‘assume and pay upon these premises all tax assessments and betterment assessments however laid or levied during the entire term of this lease.’ In 1922 the plaintiff assigned to Isadore Greenburg ‘all and whatever sum or sums of money now due and coming due to me from Louis Bopp of said Revere under the terms of a certain lease between us dated September 1, 1920.’ There was evidence that the plaintiff did not become interested with Bopp in any amusement enterprise. In the municipal court of the city of Boston there was a finding for the plaintiff. In the appellate division the report was dismissed, and the defendant appealed.
[1] The lessee was not, under the terms of the lease, obliged to pay the sum of $300 during the term ‘in lieu of federal income taxes, on the amount reserved on the said lease,’ Codman v. American Piano Co., 229 Mass. 285, 118 N. E. 344; the written agreement however has not been reformed. We are bound by the record and cannot in this action, correct or set aside the written agreement by which Bopp contracted to pay the agreed sum, although the lease did not require him to pay the sum of $300 each year ‘in lieu of federal income taxes.’ We are not called upon to decide in this action, whether the contract of September 2d could be reformed in a suit in...
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United Shoe Machinery Corp. v. Gale Shoe Mfg. Co.
... ... to pay Federal income taxes imposed upon the lessor upon the ... rent of those premises. See also Greenburg v. Bopp, ... 251 Mass. 433; Stony Brook Railroad v. Boston & Maine ... Railroad, 260 Mass. 379; Nashua & Lowell Railroad v ... Boston & Maine ... ...
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Kimball v. Maddison
...the covenant considered in Codman v. American Piano Co., 229 Mass. 285, 118 N. E. 344, and the agreement considered in Greenburg v. Bopp, 251 Mass. 433, 146 N. E. 687 (see, also, Stony Brook Railroad Corp. v. Boston & Maine Railroad, 260 Mass. 379, 157 N. E. 607, 53 A. L. R. 700), the coven......
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United Shoe Mach. Corp. v. Gale Shoe Mfg. Co.
...not require the lessee to pay Federal income taxes imposed upon the lessor upon the rent of those premises. See, also, Greenburg v. Bopp, 251 Mass. 433, 146 N.E. 687;Stony Brook R. Corporation v. Boston & Maine Railroad, 260 Mass. 379, 157 N.E. 607, 53 A.L.R. 700;Nashua & L. R. Corporation ......
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Stony Brook R. Corp. v. Boston & M.R.R.
...except assessments for betterments.’ It was held that these words did not include income tax assessed to the lessor. In Greenburg v. Bopp, 251 Mass. 433, 146 N. E. 687, it was held that an agreement by the lessee to ‘assume and pay upon these premises all tax assessments and betterment asse......