Legal Opinion
Wolbach v. Commissioner of Corp. & Taxation
Massachusetts Supreme Judicial Court
Decided September 10, 1929PublishedCited by 18 opinions
1Opinion of the CourtRugg, C.J.
These are two complaints by way of appeal from a refusal by the respondent to abate income taxes as*367sessed upon the complainants for the year 1926 upon income of 1925, and for the year 1927 upon income of 1926. The complaints are filed under St. 1926, c. 287, § 3, amending G. L. c. 62, § 47. The two complaints were tried together and treated as raising questions of law upon the stipulated facts. The facts pertinent to the grounds of this decision are these: The complainants’ testator died on February 2, 1925. He had been a partner in a firm existing under carefully drawn articles of…
2Cases cited21 opinions
- Miller v. RobertsonSupreme Court of the United States · 1924
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Frati v. JanniniMassachusetts Supreme Judicial Court · 1917
- Samuel v. Page-Storms Drop Forge Co.Massachusetts Supreme Judicial Court · 1922
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Merrimac Chemical Co. v. MooreMassachusetts Supreme Judicial Court · 1932
- State Street Trust Co. v. HallMassachusetts Supreme Judicial Court · 1942
- Malden Trust Co. v. BrooksMassachusetts Supreme Judicial Court · 1935
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Azevedo v. Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1941
13 more not listed; retrieve them via the Exa API.