Legal Opinion
Commissioner of Corporations & Taxation v. Baker
Massachusetts Supreme Judicial Court
Decided August 2, 1939PublishedCited by 17 opinions
1Opinion of the CourtRonan, J.
This is an appeal from a decision of the Appellate Tax Board granting an abatement upon that portion of the income received in 1936 and the first part of 1937 from gains from the sale of intangible personal property, which was accumulated for the benefit of Annette B. Dods in accordance with the provisions of the will of Mary A. Hutchinson, deceased, late of Boston, who died on May 26, 1935. The testatrix, after giving a legacy to her grandnephew, left the remainder in trust, the income to be paid to certain life tenants and upon their death the principal was to be distributed to the…
2Cases cited28 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Anderson v. WilsonSupreme Court of the United States · 1933
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Dumaine v. DumaineMassachusetts Supreme Judicial Court · 1938
- Kent v. MorrisonMassachusetts Supreme Judicial Court · 1891
23 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Saint Luke's Hospital v. Labor Relations CommissionMassachusetts Supreme Judicial Court · 1946
- Tyler v. City Bank Farmers Trust Co.Massachusetts Supreme Judicial Court · 1943
- Robertson v. RobertsonMassachusetts Supreme Judicial Court · 1943
- Commissioner of Corporations & Taxation v. BullardMassachusetts Supreme Judicial Court · 1943
12 more not listed; retrieve them via the Exa API.