Legal Opinion
Prudential-Bache Securities, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided March 16, 1992PublishedCited by 19 opinions
1Opinion of the CourtWilkins, J.
Prudential-Bache Securities, Inc. (Prudential), brought this action for interpleader under Mass. R. Civ. P. 22, 365 Mass. 767 (1974), seeking a determination of the relative rights of the defendant Commissioner of Revenue (commissioner) and of the defendants Syed and Gulzar Rahman to the Rahmans’ assets that Prudential maintains in joint accounts in an Illinois branch office. The controversy arose when the commissioner, relying on G. L. c. 62C, § 53 (1990 ed.), served levies on Prudential in Massachusetts in order to recover the amount of Massachusetts income taxes, interest, and penalties…
2Cases cited18 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Alvera M. Aldabe v. Charles D. AldabeCourt of Appeals for the Ninth Circuit · 1980
- Rush v. SavchukSupreme Court of the United States · 1980
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Texas Ass'n of Business v. Texas Air Control BoardTexas Supreme Court · 1993
- Amalgamated Transit Union Local 587 v. StateWashington Supreme Court · 2000
- Chubb Lloyds Insurance Co. v. Miller County Circuit Court, Third DivisionSupreme Court of Arkansas · 2010
- Laubinger v. Department of RevenueMassachusetts Appeals Court · 1996
- Talmo v. Zoning Board of Appeals of FraminghamMassachusetts Appeals Court · 2018
14 more not listed; retrieve them via the Exa API.