Legal Opinion
National Shawmut Bank v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided May 10, 1968PublishedCited by 4 opinions
1Opinion of the CourtCutter, J.
The executors of the will of Eugene H. Bird seek abatement (G. L. c. 65, § 27, as amended through St. 1953, c. 654, § 90, see later amendment, St. 1967, c. 550, § 1) of an inheritance tax, so far as measured by (a) payments to Bird’s widow under the pension plan of Eastern Gas and Fuel Associates (Eastern), and (b) the value of payments to her under an agreement made with Eastern by Bird prior to his retirement, for consulting services to be rendered after his retirement. The probate judge, upon a statement of agreed facts, reported the case without decision.
The Retirement Benefits under…
2Cases cited21 opinions
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Hill v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Dorsey EstateSupreme Court of Pennsylvania · 1951
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3Cited by4 opinions
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
- Narva v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- Roberts v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
- Shaughnessy v. Commissioner of Corporations & TaxationMassachusetts Appeals Court · 1975