Legal Opinion
Cabot v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided May 31, 1929PublishedCited by 28 opinions
1Opinion of the CourtRugg, C.J.
This is a petition for instruction on the question whether an additional legacy tax was properly assessed. The petitioners’ testatrix died in December, 1920. The petitioners filed the usual papers to enable the commissioner to determine the amount of the legacy and succession tax. *339Thus it appeared that the petitioners had paid a large estate tax to the Federal government. The amount so paid was allowed rightly by the commissioner as a deduction from the gross amount of the estate in order to ascertain the amount on which the tax should be computed. Hooper v. Shaw, 176 Mass. 190. Old Colony…
2Cases cited11 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- White v. GoveMassachusetts Supreme Judicial Court · 1903
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Hooper v. ShawMassachusetts Supreme Judicial Court · 1900
- Old Colony Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- DeBlois v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
- McCarthy v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
23 more not listed; retrieve them via the Exa API.