Legal Opinion
Salhanick v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 13, 1984PublishedCited by 10 opinions
1Opinion of the CourtO’Connor, J.
Audrey Salhanick (taxpayer) appeals pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board) affirming the refusal of the Commissioner of Revenue (Commissioner) to abate taxes paid by her. We reverse the board’s decision.
The taxpayer owned certificates of beneficial interest in the Mesabi Trust (trust) throughout the years in issue, 1974, 1975, and 1976. The trust owned land containing iron ore which it leased to companies for the purpose of mining the ore. The only income of the trust was royalty income from the mining companies, based on the amount of iron ore…
2Cases cited6 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- Raymer v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
- Barnes v. State Tax CommissionMassachusetts Supreme Judicial Court · 1973
- Daley v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Tax Equity Alliance v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1996
- Aronson v. CommonwealthMassachusetts Supreme Judicial Court · 1987
- Filios v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Commissioner of Revenue v. FranchiMassachusetts Supreme Judicial Court · 1996
- Commissioner of Revenue v. LonsteinMassachusetts Supreme Judicial Court · 1989
5 more not listed; retrieve them via the Exa API.