Legal Opinion
Beals v. COMMISSIONER OF CORPORATIONS & TAXATION
Massachusetts Supreme Judicial Court
Decided August 10, 1976PublishedCited by 13 opinions
1Opinion of the CourtWilkins, J.
The plaintiffs challenge the imposition of inheritance taxes on transfers of property to certain adopted children where no such tax would be imposed in similar circumstances if the recipients were natural descendants of the decedent. They argue that recent legislative changes equalizing the rights of adopted and natural children under probate law should be read as requiring, by implication, a similar result with respect to the level of inheritance taxes payable on the transfer of property to adopted and natural children in identical circumstances. They argue further that, if the applicable…
2Cases cited16 opinions
- Labine v. VincentSupreme Court of the United States · 1971
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Golden v. Board of Selectmen of FalmouthMassachusetts Supreme Judicial Court · 1970
- Doherty v. Commissioner of AdministrationMassachusetts Supreme Judicial Court · 1965
- Colt v. FradkinMassachusetts Supreme Judicial Court · 1972
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- Keniston v. Board of AssessorsMassachusetts Supreme Judicial Court · 1980
- First Federal Savings & Loan Ass'n v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United StatesCourt of Appeals for the Third Circuit · 1982
- Associated Industries of Massachusetts, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
8 more not listed; retrieve them via the Exa API.