Legal Opinion
Frost v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided March 8, 1973PublishedCited by 21 opinions
1Opinion of the CourtWilkins, J.
These cases present constitutional questions arising from the provisions of G. L. c. 65A, § 1, which in certain circumstances impose estate taxes on the transfer of intangible personal property “within the commonwealth” of persons who have died as residents of foreign countries but do not similarly impose such taxes on the transfer of such intangible personal property of persons who have died as residents of other States. 2
The Kuhn Estate.
The first proceeding involves the Massachusetts intangible assets of Timothy P. Kuhn (Kuhn) who died in November, 1968, a citizen of the United States and…
2Cases cited31 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Curry v. McCanlessSupreme Court of the United States · 1939
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
26 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- First Federal Savings & Loan Ass'n v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Shaw v. Commissioner of Corporations & TaxationSupreme Court of the United States · 1973
- Doe v. Commissioner of Transitional AssistanceMassachusetts Supreme Judicial Court · 2002
- W. R. Grace & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
16 more not listed; retrieve them via the Exa API.