Legal Opinion
Follett v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided May 27, 1929PublishedCited by 18 opinions
1Opinion of the CourtRugg, C.J.
This is a complaint under G. L. c. 62, § 47, as amended by St. 1926, c. 287, § 3, to secure abatement of an income tax. The respondent demurred to the complaint as amended. An order was entered sustaining the demurrer. The complainant appealed. Samuel v. Page-Storms Drop Forge Co. 243 Mass. 133.
The facts set forth in the complaint must be accepted as true for the purposes of this decision. Thus it appears that in 1925 a New York corporation, in which the complainant was, and for a long time had been, a stockholder, liquidated *117its affairs. As a result of this liquidation there was paid to the…
2Cases cited20 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Stebbins v. RileySupreme Court of the United States · 1925
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Minot v. PaineMassachusetts Supreme Judicial Court · 1868
- Peabody v. EisnerSupreme Court of the United States · 1918
15 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Nicolaci v. AnapolCourt of Appeals for the First Circuit · 2004
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Rafferty v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1962
13 more not listed; retrieve them via the Exa API.