Legal Opinion
Narva v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided February 4, 1971PublishedCited by 5 opinions
1Opinion of the CourtSpiegel, J.
This is a petition in equity brought in the Probate Court by the executors of the will of Jacob Narva to determine whether the succession tax is due under G. L. c. 65, § l,1 on death benefits payable to Narva’s widow under *649the terms of an employment agreement. The trial judge reported the case without decision upon the petition, the answer, and a statement of agreed facts.
On April 2, 1962, Jacob Narva, Inc. and Narva Stores, Inc. were consolidated with Morton’s Shoe Stores, Inc. (the corporation). On that same date the corporation entered into an agreement with Jacob Narva (the employee)…
2Cases cited7 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Welch v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1941
- Cochrane v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
- Arnold v. Department of Retirement SystemsWashington Supreme Court · 1996
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
- Roberts v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
- Shaughnessy v. Commissioner of Corporations & TaxationMassachusetts Appeals Court · 1975