Legal Opinion
Wellington v. COMMISSIONER OF CORPORATIONS & TAXATION
Massachusetts Supreme Judicial Court
Decided May 6, 1971PublishedCited by 6 opinions
1Opinion of the CourtBraucher, J.
The executors under the will of Raynor G. Wellington (Wellington) brought a petition in equity against the Commissioner of Corporations and Taxation (Commissioner) in the Probate Court to recover the legacy tax assessed upon money which, pursuant to a provision in the will, was deducted from the residue and used to pay the succession tax assessed against Mrs. Wellington as surviving joint owner of certain bank accounts. The Commissioner filed an answer asserting that the disputed tax was proper. The judge reserved and reported the case upon the pleadings and a statement of agreed facts.
Welling…
2Cases cited13 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- United States v. Alabama Great Southern RailroadSupreme Court of the United States · 1892
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3Cited by6 opinions
- Commissioner of Revenue v. BayBank MiddlesexMassachusetts Supreme Judicial Court · 1996
- Rosing v. Teachers' Retirement SystemMassachusetts Supreme Judicial Court · 2010
- Angevine v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1975
- Estate of McVey v. Department of RevenueKentucky Supreme Court · 2015
- Ward v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1975
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