Legal Opinion
Nichols v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided June 30, 1943PublishedCited by 24 opinions
1Opinion of the CourtField, C.J.
These are three appeals respectively from three decisions of the Appellate Tax Board relating to liability to income tax. G. L. (Ter. Ed.) c. 58A, § 13, as appearing in St. 1933, c. 321, § 7, as amended. St. 1937, c. 400. G. L. (Ter. Ed.) c. 62, § 45. St. 1939, c. 451, § 24. In two cases the appellant is Philip Nichols, surviving executor under the will of Charles H. Farnsworth, who died February 11, 1933, herein referred to as the testator. In the third case the appellant is Aldus C. Higgins. The appellant in each case is herein referred to as the taxpayer. In the Nichols cases the taxes…
2Cases cited59 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
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3Cited by24 opinions
- Attorney General v. School Committee of EssexMassachusetts Supreme Judicial Court · 1982
- Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
- Commonwealth v. GaleMassachusetts Supreme Judicial Court · 1944
- Merchants National Bank v. Merchants National BankMassachusetts Supreme Judicial Court · 1945
- Boston Elevated Railway Co. v. Metropolitan Transit AuthorityMassachusetts Supreme Judicial Court · 1949
19 more not listed; retrieve them via the Exa API.