Legal Opinion
State Tax Commission v. Fitts
Massachusetts Supreme Judicial Court
Decided March 18, 1960PublishedCited by 16 opinions
1Opinion of the CourtSpalding, J.
This is an appeal by the State Tax commission from a majority decision of the Appellate Tax Board granting an abatement of an income tax assessed under G. L. c. 62, § 11, to Robert L. Fitts and his wife Mary N. Fitts, for the year 1955 by reason of the receipt of liquidating dividends in that year by the trustees of two Vermont trusts established by Robert and Mary. The case was submitted on agreed facts.
Robert and Mary were inhabitants of this Commonwealth during the entire calendar year 1955. On January 1, 1955, Robert owned 27,000 shares of the common stock of Southern Advance Bag and…
2Cases cited11 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Reinecke v. SmithSupreme Court of the United States · 1933
- Magee v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
- Squantum Gardens, Inc. v. Assessors of QuincyMassachusetts Supreme Judicial Court · 1957
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Dow Chemical Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- Building Inspector of Acton v. BD. OF APPEALS OF ACTONMassachusetts Supreme Judicial Court · 1965
- Morville House, Inc. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- Dexter v. State Tax CommissionMassachusetts Supreme Judicial Court · 1966
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1962
11 more not listed; retrieve them via the Exa API.