Levin v. Commissioner of Corp. & Taxation

The executors of the will of Israel M. Levin (the testator) seek declaratory relief against the commissioner. Upon a case stated, the executors appeal from a Prohate Court decree declaring that the commissioner’s claim against the testator’s estate for an income tax assessed upon income received by the testator in 1957 is not barred by G. L. c. 197, § 9 (as amended through St. 1954, c. 552, § 1).

The testator filed a Massachusetts income tax return reporting income received in 1957. This return was due on April 15, 1958 (see G. L. c. 62, § 24, as amended through St. 1954, c. 70, § 1). He died…