Legal Opinion
Commissioner of Revenue v. Massachusetts Mutual Life Insurance
Massachusetts Supreme Judicial Court
Decided November 17, 1981PublishedCited by 15 opinions
1Opinion of the CourtAbrams, J.
The Commissioner of Revenue appeals from a decision of the Appellate Tax Board (board), which granted three domestic insurance companies an abatement on an excise tax imposed by G. L. c. 63, § 22A, inserted by St. 1971, c. 555, § 27. 2
The three companies are domestic insurance companies within the meaning of § 22A. Each of the companies filed with the Commissioner of Insurance an annual statement of their financial condition pursuant to G. L. c. 175, § 25, and with the Commissioner of Revenue (Commissioner) 3 an excise tax return pursuant to § 22A for the year 1971. The excise tax returns…
2Cases cited25 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- MacAllen Co. v. MassachusettsSupreme Court of the United States · 1929
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
20 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Fraley v. MingerIndiana Supreme Court · 2005
- Emerson College v. City of BostonMassachusetts Supreme Judicial Court · 1984
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
10 more not listed; retrieve them via the Exa API.