Legal Opinion
Stow v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided November 6, 1957PublishedCited by 24 opinions
1Opinion of the CourtCutter, J.
The petitioner (hereinafter called the executrix) was appointed executrix of the will of Cyrus A. Stow (hereinafter called the testator) on December 4, 1952. The commissioner of corporations and taxation (hereinafter called the commissioner), acting through a subordinate officer of his department, on October 10, 1955, sent to the executrix a notice of proposed assessment of additional income taxes for the years 1951 and 1952, based upon alleged inaccuracy in the returns filed by the testator of income received by him in the years 1950 and 1951. These inaccuracies thus were first brought to…
2Cases cited14 opinions
- Cohen v. SantoianniMassachusetts Supreme Judicial Court · 1953
- Vincent v. PleckerMassachusetts Supreme Judicial Court · 1946
- Downey v. Union Trust Co.Massachusetts Supreme Judicial Court · 1942
- Madden v. State Tax CommissionMassachusetts Supreme Judicial Court · 1956
- Cabot v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- East Chop Tennis Club v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1973
- Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- Massachusetts Ass'n of Tobacco Distributors v. State Tax CommissionMassachusetts Supreme Judicial Court · 1968
- United States v. State Tax CommissionCourt of Appeals for the First Circuit · 1973
19 more not listed; retrieve them via the Exa API.