Legal Opinion
Allen v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided May 7, 1958PublishedCited by 6 opinions
1Opinion of the CourtCutter, J.
The taxpayer (hereinafter called the beneficiary) was the widow of Frank G. Allen (hereinafter called the insured) who died in 1950. She was the beneficiary named in a policy of fife insurance upon the insured’s life in the face amount of $100,000. When the proceeds became payable upon the insured’s death, the taxpayer became en titled to elect either (a) to receive immediately in cash the face amount (plus a small prepaid premium) or (b) to receive settlement under any one of the three stated options set out in the margin. Further provisions of the policy are also described in the margin.…
2Cases cited11 opinions
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Hayes v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1927
- Welch v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1941
- Commissioner of Internal Revenue v. PierceCourt of Appeals for the Second Circuit · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State Tax Commission v. John Hancock Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1960
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
- O'Brien v. State Tax CommissionMassachusetts Supreme Judicial Court · 1959
- Dexter v. State Tax CommissionMassachusetts Supreme Judicial Court · 1966
- Boston Safe Deposit & Trust Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1960
1 more not listed; retrieve them via the Exa API.