Mutual Benefit Life Insurance v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on January 10, 1917, under St. 1909, c. 490, Part III, §§ 70, 71, for the abatement and refunding of a tax paid under the circumstances stated in the opinion. The case was heard upon the petition, answer and agreed facts by Pierce, J., who reserved it for determination by the full court.
1Opinion of the CourtBraley, J.
The petitioner alleges that it is a foreign corporation engaged in the business of life insurance in this Commonwealth upon the “ordinary” as distinguished from the "industrial” plan as well as issuing contracts for the payment of annuities. In accordance with the St. of 1909, c. 490, Part III, § 26, as amended by St. 1915, c. 217, § 1, it made return to the tax commissioner upon the prescribed form of the total number of its policies in force December 31, 1915, held by residents, with their aggregate value and the aggregate amount of insurance, and the excise assessed thereon the validity of…
2Cases cited7 opinions
- Carr v. HamiltonSupreme Court of the United States · 1889
- Connecticut Mutual Life Insurance v. CommonwealthMassachusetts Supreme Judicial Court · 1882
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Briggs v. McCulloughCalifornia Supreme Court · 1869
- Curtis v. New York Life InsuranceMassachusetts Supreme Judicial Court · 1914
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1941
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- State Tax Commission v. John Hancock Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1960
- American Deposit Corp. v. SchachtCourt of Appeals for the Seventh Circuit · 1996
- Northwestern Mutual Life Insurance v. MurphySupreme Court of Iowa · 1937
13 more not listed; retrieve them via the Exa API.