Wheelwright v. Tax Commissioner
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court under St. 1916, c. 269, § 20, by the executors of the will of John W. Wheelwright, late of Westwood, seeking an abatement of a tax upon income assessed to the petitioner under St. 1916, c. 269. In the Superior Court the petition came on to be heard by Hammond, J., and, the parties agreeing that the petition and the answer stated all material facts, the judge reported the ease to this court for determination.
1Opinion of the CourtRugg, C. J.
This is a petition under St. 1916, c. 269, § 20, by the executors of the will of a deceased resident of this Commonwealth for the abatement of a tax. The single question presented is whether the executors of a will who receive income payable to inhabitants of this Commonwealth are entitled, in the assessment *585upon them, of income taxes, to the same deductions for taxes and expenses paid as are allowed by the income tax law to trustees.
Provision is made by the income tax law, St. 1916, c. 269, for the assessment of taxes upon certain incomes received both by executors or administrators and by…
2Cases cited8 opinions
- Lorain Steel Co. v. Norfolk & Bristol Street Railway Co.Massachusetts Supreme Judicial Court · 1905
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Rice v. WinslowMassachusetts Supreme Judicial Court · 1902
- Fitzgerald v. LewisMassachusetts Supreme Judicial Court · 1895
- Proprietors of Mills on Monatiquot River v. Inhabitants of Randolph, Holbrook, & BraintreeMassachusetts Supreme Judicial Court · 1892
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3Cited by22 opinions
- Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
- Commonwealth v. JarrettMassachusetts Supreme Judicial Court · 1971
- Brown v. RobinsonMassachusetts Supreme Judicial Court · 1931
- Putnam v. SavageMassachusetts Supreme Judicial Court · 1923
- Opinion of Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1939
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