Legal Opinion
Tirrell v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided September 12, 1934PublishedCited by 13 opinions
1Opinion of the CourtField, J.
This is an appeal by a taxpayer from a decision by the Board of Tax Appeals denying an abatement of an income tax for the calendar year 1928. G. L. (Ter. Ed.) cc. 58A, 62.
*466The taxpayer is a resident of this Commonwealth. He filed a return with the commissioner of corporations and taxation in which he included, under the heading “Annuities,” “Income received during the year from taxable annuities .... $3,000.” He was taxed thereon at the rate of one and one half per cent. Thereafter an additional tax was assessed on this amount on the ground that the amount so reported was taxable at six per…
2Cases cited16 opinions
- Sears v. HardyMassachusetts Supreme Judicial Court · 1876
- Cummings v. CummingsMassachusetts Supreme Judicial Court · 1888
- Parkhurst v. GinnMassachusetts Supreme Judicial Court · 1917
- Smith v. FellowsMassachusetts Supreme Judicial Court · 1881
- Bridge v. BridgeMassachusetts Supreme Judicial Court · 1888
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- Staples v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1940
- Commissioner of Corporations & Taxation v. HaleMassachusetts Supreme Judicial Court · 1944
- Lynn Safe Deposit & Trust Co. v. MartinMassachusetts Supreme Judicial Court · 1941
8 more not listed; retrieve them via the Exa API.