Maguire v. Tax Commissioner
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on October 5, 1917, under St. 1916,. c. 269, § 20, by a beneficiary receiving income from a trust established by the will of Matilda P. MacArthur, late of Philadelphia in the State of Pennsylvania, and held as trustee by the Girard Trust Company, a corporation having its usual place of business in that city, appealing from the refusal of the Tax Commissioner to abate a tax of $29.98 alleged to have been assessed illegally on the sum of…
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Petition, filed in the Superior Court on October 5, 1917, under St. 1916,. c. 269, § 20, by a beneficiary receiving income from a trust established by the will of Matilda P. MacArthur, late of Philadelphia in the State of Pennsylvania, and held as trustee by the Girard Trust Company, a corporation having its usual place of business in that city, appealing from the refusal of the Tax Commissioner to abate a tax of $29.98 alleged to have been assessed illegally on the sum of $499.63 received by the petitioner as such' income. The case came on to be heard before Fox, J., who at the request of…
1Opinion of the CourtRugg, C. J.
The petitioner, a resident of Cambridge in this Commonwealth, prays in accordance with St. 1916, c. 269, § 20, for the abatement of a tax alleged to have been assessed illegally. The tax was levied upon income received during 1916 from a trust .established by the will of a deceased resident of Pennsylvania. That trust now is and always has been administered at Philadelphia in that State by the Girard Trust Company, a Pennsylvania corporation having no place of business in Massachusetts, under appointment by a court of competent jurisdiction in that State. The trust fund consists of mortgages,…
2Cases cited32 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by28 opinions
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926
- Hart v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
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