Legal Opinion
O'Donnell v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided February 7, 1945PublishedCited by 8 opinions
1Opinion of the CourtDolan, J.
This petition (alleged to have been brought under G. L. [Ter. Ed.] c. 65, § 30) is by James E. O’Donnell and Katherine E. Butler as the executors of the will of Edward J. O’Donnell, late of Lowell, deceased, hereinafter referred to as the donor, and also as the trustees named in a trust indenture dated July 21, 1941, and as beneficiaries named therein in certain contingencies, and by James F. O’Donnell, a beneficiary «lamed therein, to determine the validity of certain succession taxes assessed by the respondent under G. L. (Ter. Ed.) c. 65, §§ 1, 3, in their amended form. The petitioners…
2Cases cited8 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Eaton v. EatonMassachusetts Supreme Judicial Court · 1919
- Eustace v. DickeyMassachusetts Supreme Judicial Court · 1921
- New England Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Maley v. Town of FairhavenMassachusetts Supreme Judicial Court · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- De Angelis v. PalladinoMassachusetts Supreme Judicial Court · 1945
- National Shawmut Bank v. CummingMassachusetts Supreme Judicial Court · 1950
- Hopkins v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- Morse v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1951
- Rines v. RinesMassachusetts Supreme Judicial Court · 1946
3 more not listed; retrieve them via the Exa API.