Legal Opinion
State Tax Commission v. Fine
Massachusetts Supreme Judicial Court
Decided May 12, 1969PublishedCited by 7 opinions
1Opinion of the CourtCutter, J.
Verna R. Fine (the taxpayer), an inhabitant of Natick, filed a Massachusetts income tax return for 1963. She paid a tax of $527.61 on so called “dividends” from Mesabi Trust received by her in 1963. The commission denied her application for abatement. Her appeal was pressed before the Appellate Tax Board (the board) on the ground that no tax was due on income from Mesabi Trust because such “income was derived from real estate located solely in . . . Minnesota.”
The board rendered a decision for the taxpayer. The commission appealed. The facts are stated upon the basis of the board’s findings…
2Cases cited15 opinions
- State Street Trust Co. v. HallMassachusetts Supreme Judicial Court · 1942
- Lake Superior Consolidated Iron Mines v. LordSupreme Court of the United States · 1926
- DeBlois v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- United Shoe Machinery Corp. v. Gale Shoe Manufacturing Co.Massachusetts Supreme Judicial Court · 1943
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3Cited by7 opinions
- In Re Medallion Realty TrustUnited States Bankruptcy Court, D. Massachusetts · 1989
- Ingraham v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- CFM Buckley/North, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
- Davisson v. CommissionerMassachusetts Appeals Court · 1984
- Coffman v. State Tax CommissionMassachusetts Supreme Judicial Court · 1974
2 more not listed; retrieve them via the Exa API.