Legal Opinion

Harry Alan Gregg, Jr. Family Foundation, Inc. v. Commissioner of Corporations & Taxation

Massachusetts Supreme Judicial Court

Decided November 13, 1953PublishedCited by 13 opinions

1Opinion of the CourtSpalding, J.

These are three appeals from decisions of the Appellate Tax Board sustaining the denial by the commissioner of corporations and taxation of three applications for the abatement of taxes imposed on the appellant in the years 1949, 1950, and 1951 under G. L. (Ter. Ed.) c. 63, § 39, as amended. Inasmuch as each case presented the same questions of law they were considered together by the board and we shall do likewise.

The board’s findings, based on undisputed evidence, were these: The appellant, Harry Alan Gregg, Jr. Family Foun dation, Inc. (hereinafter called the Foundation), was duly…

2Cases cited4 opinions

  1. King v. Viscoloid Co.Massachusetts Supreme Judicial Court · 1914
  2. Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
  3. Read v. Tidewater Coal Exchange, Inc.Court of Chancery of Delaware · 1922
  4. Tulane University v. O'ConnorMassachusetts Supreme Judicial Court · 1906

3Cited by13 opinions

  1. Sterilite Corp. v. Continental Casualty Co.Massachusetts Supreme Judicial Court · 1986
  2. Bronstein v. Prudential Insurance Co. of AmericaMassachusetts Supreme Judicial Court · 1984
  3. Prudential Insurance Co. of America v. City of BostonMassachusetts Supreme Judicial Court · 1976
  4. Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1967
  5. Shelburne Sportswear, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1966

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