Legal Opinion
Commissioner of Corporations & Taxation v. Second National Bank
Massachusetts Supreme Judicial Court
Decided January 2, 1941PublishedCited by 25 opinions
1Opinion of the CourtField, C.J.
This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate *2Tax Board abating an income tax assessed upon the trustees under an indenture of trust dated April 1, 1924, between H. Nelson Slater, then of Webster, Massachusetts, grantor, Mabel Hunt Slater and certain trustees, on income received by the trustees under said indenture during the calendar year ending December 31, 1936. G. L. (Ter. Ed.) c. 58A. St. 1937, § 400.
The trustees under said indenture during said year 1936 and thereafter were said H. Nelson Slater, said Mabel Hunt Slater, both…
2Cases cited25 opinions
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Sears v. ChoateMassachusetts Supreme Judicial Court · 1888
- Clarke v. FayMassachusetts Supreme Judicial Court · 1910
20 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Commonwealth v. WilliamsonMassachusetts Supreme Judicial Court · 2012
- Commissioner of Corporations & Taxation v. BullardMassachusetts Supreme Judicial Court · 1943
- Curtis v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1959
- Garfield v. WhiteMassachusetts Supreme Judicial Court · 1950
20 more not listed; retrieve them via the Exa API.