Legal Opinion
Green v. COMMISSIONER OF CORPORATIONS & TAXATION.
Massachusetts Supreme Judicial Court
Decided December 13, 1973PublishedCited by 14 opinions
1Opinion of the CourtBraucher, J.
A Massachusetts man marries a New Hampshire woman, and she moves to Massachusetts about five months later. Do our income tax laws treat her as having her domicil here before she moves? We hold that they do not, and hence we do not consider the constitutional questions that might arise if they did.
The plaintiff taxpayers brought a bill for declaratory relief, and the parties filed a statement of agreed facts amounting to a case stated. A judge of the Superior Court reported the case without decision, and the case was transferred to this court from the Appeals Court pursuant to G. L. c. 211 A,…
2Cases cited45 opinions
- Reed v. ReedSupreme Court of the United States · 1971
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Vlandis v. KlineSupreme Court of the United States · 1973
- Phillips v. Martin Marietta Corp.Supreme Court of the United States · 1971
- Williamson v. OsentonSupreme Court of the United States · 1914
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3Cited by14 opinions
- Gifford v. Planning BoardMassachusetts Supreme Judicial Court · 1978
- Secretary of the Commonwealth v. City Clerk of LowellMassachusetts Supreme Judicial Court · 1977
- Hershkoff v. Bd. of Registrars of Voters of WorcesterMassachusetts Supreme Judicial Court · 1974
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Circuit City Stores, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2003
9 more not listed; retrieve them via the Exa API.