Wheatland v. Commissioner of Corporations & Taxation

The plaintiffs, one of whom is a Massachusetts resident, are trustees under a trust agreement established pursuant to Massachusetts law by David P. Wheatland, a Massachusetts resident, for the benefit of Barbara Wheatland, also a resident of Massachusetts. They brought this bill for declaratory relief against the Commissioner of Corporations and Taxation (Commissioner) and the State Tax Commission to challenge the application of the Massachusetts income tax to certain income derived from realty located in Maine. On August 22, 1972, an order was entered in the Superior Court granting the…