Legal Opinion
Second Bank-State Street Trust Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided March 10, 1958PublishedCited by 10 opinions
1Opinion of the CourtCutter, J.
In each of these cases, the trustees under the will of Henry R. Reed seek abatement of a 1953 income tax on capital gains received by them during 1952. The Appellate Tax Board refused the abatements. The trustees appealed.
The testator died in 1905. By his will the residue was left in trust to pay the net income (a) to his widow during her life, and (b) thereafter, to his surviving children (and the issue of deceased children by right of representation) until the death of the “last surviving child” when the trust property was to be distributed “among all the issue then living of all my…
2Cases cited24 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Maguire v. CommissionerSupreme Court of the United States · 1941
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- DeBlois v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Blanchette v. BlanchetteMassachusetts Supreme Judicial Court · 1972
- Ouellette v. Building InspectorMassachusetts Supreme Judicial Court · 1972
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
- O'Brien v. State Tax CommissionMassachusetts Supreme Judicial Court · 1959
- Boston Safe Deposit & Trust Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1963
5 more not listed; retrieve them via the Exa API.