Attorney General v. Roche
Massachusetts Supreme Judicial Court
Information in equity, filed in the Supreme Judicial Court on June 3, 1913, against the administratrix of the estate of Mary A. Roche, late of Haverhill, who died intestate on March 8, 1910, for the collection of $154.50 alleged to be due to the Commonwealth from the defendant as such administratrix as a succession tax under St. 1909, c. 490, Part IV.
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Information in equity, filed in the Supreme Judicial Court on June 3, 1913, against the administratrix of the estate of Mary A. Roche, late of Haverhill, who died intestate on March 8, 1910, for the collection of $154.50 alleged to be due to the Commonwealth from the defendant as such administratrix as a succession tax under St. 1909, c. 490, Part IV. The case came on to be heard before De Courcy, J., who reserved it upon the pleadings and an agreed statement of facts for determination by this court. The essential facts are stated in the opinion.
1Opinion of the CourtBraley, J.
By St. 1909, c. 490, Part IV, § 19, the value of the property upon which a succession tax is to be computed must be determined by the tax commissioner, subject, however, to such reduction as may be made by the court of probate if proceedings for revision are instituted by the taxpayer. If no appeal is taken his decision is final, and under § 20 he determines or computes the amount of the tax which is certified to the treasurer and receiver general for collection. State Street Trust Co. v. Friebe, 209 Mass. 373.
The defendant, who had an opportunity to be heard, accordingly is bound by the tax…
2Cases cited4 opinions
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Abbott v. FrostMassachusetts Supreme Judicial Court · 1904
- McKenna v. McArdleMassachusetts Supreme Judicial Court · 1906
- Hunt v. HoustonMassachusetts Supreme Judicial Court · 1904
3Cited by6 opinions
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- Mitton v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Dodge v. YoungbloodCourt of Appeals of Texas · 1918
- Whitney v. Tax CommissionerMassachusetts Supreme Judicial Court · 1919
- Boston Safe Deposit & Trust Co. v. Commissioner of RevenueMassachusetts Appeals Court · 1983
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