Legal Opinion
Boston Safe Deposit & Trust Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided May 7, 1963PublishedCited by 13 opinions
1Opinion of the CourtCutter, J.
These are appeals from decisions of the Appellate Tax Board. One is by the appellant (the trustee) as trustee of a revocable trust established by Ida Dow in 1929. The other is by the trust company and another as trustees of a revocable trust made in 1953 by Stanwood Wellington. The board, in each case by a majority decision, sustained the action of the commission in denying an application for abatement of an additional income tax assessed under G. L. c. 62 with respect to gains, alleged to have been realized in 1956 by the Dow trust and in 1957 by the Wellington trust. The board denied in…
2Cases cited17 opinions
- Maguire v. CommissionerSupreme Court of the United States · 1941
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Opinion of the Justices to the Senate & the House of RepresentativesMassachusetts Supreme Judicial Court · 1960
- Miriam Coward Pierson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Dennis v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Blanchette v. BlanchetteMassachusetts Supreme Judicial Court · 1972
- Commissioner of Metropolitan District Commission v. Director of Civil ServiceMassachusetts Supreme Judicial Court · 1964
- DiStefano v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
- Staman v. Board of AssessorsMassachusetts Supreme Judicial Court · 1966
- AA Transportation Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
8 more not listed; retrieve them via the Exa API.