Legal Opinion
Flint v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided September 9, 1942PublishedCited by 12 opinions
1Opinion of the CourtField, C.J.
The question presented by this appeal from a decision of the Appellate Tax Board is whether a dividend amounting to $3,255 received by Perley G. Flint, a resident of Massachusetts — herein referred to as the taxpayer ■—in the year 1934 upon certain shares of stock held by him in the Field and Flint Co. — herein referred to as the corporation — was taxable as income under the provisions of the income tax law. See St. 1933, c. 307, § 9; St. 1935, c. 489, § 1. If within the meaning of the governing statute this dividend was a “distribution of capital” it was not taxable, but if it was a…
2Cases cited8 opinions
- Commissioner of Corporations & Taxation v. FiloonMassachusetts Supreme Judicial Court · 1941
- Smith v. CottingMassachusetts Supreme Judicial Court · 1918
- Hood Rubber Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Abbot v. Waltham Watch Co.Massachusetts Supreme Judicial Court · 1927
- Mitchell v. Mitchell, Woodbury Co.Massachusetts Supreme Judicial Court · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dexter v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Commissioner of Corporations & Taxation v. BullardMassachusetts Supreme Judicial Court · 1943
- Crocker v. Waltham Watch Co.Massachusetts Supreme Judicial Court · 1944
- Riesman v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1950
- Sears v. Commissioner of Corp. & TaxationMassachusetts Supreme Judicial Court · 1948
7 more not listed; retrieve them via the Exa API.