Legal Opinion
Bryant v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided September 11, 1935PublishedCited by 14 opinions
1Opinion of the CourtRugg, C.J.
This is an appeal by a taxpayer from a decision of the Board of Tax Appeals. The question at issue is whether income taxable under the law was received during 1930 by Annie L. Sears (hereafter called the taxpayer), of whose will Lincoln Bryant is executor. The facts are these: The taxpayer, pursuant to a contract between New England Power Securities Company and Arthur E. Childs and others, delivered to the New England Power Securities Company certain shares in Massachusetts Utilities Associates, a Massachusetts trust, which had cost her $9,298.21, and received in exchange three hundred…
2Cases cited19 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. LoganSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- Burnet v. LeiningerSupreme Court of the United States · 1932
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Madden v. State Tax CommissionMassachusetts Supreme Judicial Court · 1956
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
- Commissioner of Corporations & Taxation v. WillistonMassachusetts Supreme Judicial Court · 1944
- Commissioner of Corporations & Taxation v. Worcester County Trust Co.Massachusetts Supreme Judicial Court · 1940
- Commissioner of Corporations & Taxation v. FopianoMassachusetts Supreme Judicial Court · 1949
9 more not listed; retrieve them via the Exa API.