Legal Opinion
State Tax Commission v. Blinder
Massachusetts Supreme Judicial Court
Decided February 5, 1958PublishedCited by 14 opinions
1Opinion of the CourtWilkins, C.J.
This is an appeal by the State tax commission from a decision of the Appellate Tax Board abating a tax assessed upon income received during the calendar year 1952 by the trustee under a trust agreement dated April 6, 1945, between Morris Blinder, of Brookline, and a trustee. The trustee is Marilyn Blinder, wife of the settlor, and the principal beneficiary is her minor son, Edward B. Blinder, both residents of Brookline.
On or about March 15, 1953, the trustee filed a tax return covering income received during the preceding calendar year, during which the income was accumulated and consisted…
2Cases cited7 opinions
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Commissioner of Corporations & Taxation v. Second National BankMassachusetts Supreme Judicial Court · 1941
- Commissioner of Corporations & Taxation v. BullardMassachusetts Supreme Judicial Court · 1943
- Commissioner of Corporations & Taxation v. BakerMassachusetts Supreme Judicial Court · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1967
- Macy's East, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2004
- Second Bank-State Street Trust Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1958
- Town of Milton v. LaddMassachusetts Supreme Judicial Court · 1965
- South Boston Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1994
9 more not listed; retrieve them via the Exa API.