Aetna Life Insurance v. Commissioner of Corporations & Taxation

These four cases all arise out of attempts by the Aetna Life Insurance Company to correct in accordance with the last paragraph of G. L. (Ter. Ed.) c. 63, § 28, as appearing in St. 1945, c. 342, excise taxes assessed against it by the commissioner for the respective years 1944 to 1947, inclusive, under authority of G. L. (Ter. Ed.) c. 63, § 20, as appearing in St. 1943, c. 531, § 1, and as qualified by St. 1943, c. 531, §§ 2 and 3.1

The commissioner failed to act upon the company’s original application for correction, which referred to all the years, and refused to act upon later and more…