Legal Opinion
Old Colony Trust Co. v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided February 12, 1962PublishedCited by 10 opinions
1Opinion of the CourtCutter, J.
This is a petition in equity under G. L. c. 65, *614§ 27 (as amended through St. 1953, c. 654, § 90), for abatement of succession taxes in the amount of $36,229.04, paid in full on April 25,1958, by Old Colony Trust Company as trustee under a revocable inter vivos trust established in 1926 by Charles H. Fuller. Fuller died on September 6, 1933, while an inhabitant of Massachusetts. The trust provided for certain income life interests and, upon their termination, for remainder gifts, including gifts to two Rhode Island charitable corporations, Family Service Society of Pawtucket and Vicinity…
2Cases cited16 opinions
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Greenaway's CaseMassachusetts Supreme Judicial Court · 1946
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Building Inspector of Acton v. BD. OF APPEALS OF ACTONMassachusetts Supreme Judicial Court · 1965
- Staman v. Board of AssessorsMassachusetts Supreme Judicial Court · 1966
- Murphy v. Planning BoardMassachusetts Appeals Court · 1977
- Cochrane v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1966
- Shelist v. Boston Redevelopment AuthorityMassachusetts Supreme Judicial Court · 1966
5 more not listed; retrieve them via the Exa API.