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RIESMAN v. COMMISSIONER OF CORPORATIONS & TAXATION

326 Mass. 574 (1950)

95 N.E.2d 656

MYER RIESMAN vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 8, 1950.

Attorney(s) appearing for the Case

E.C. Park, for the taxpayer.

H.W. Radovsky, Assistant Attorney General, for the commissioner of corporations and taxation.

Present: QUA, C.J., LUMMUS, RONAN, SPALDING, & WILLIAMS, JJ.

RONAN, J.

This is an appeal from a decision of the Appellate Tax Board denying the abatement of an additional tax assessed upon income alleged to have been received in 1947 by the appellant.

The taxpayer, a resident of this Commonwealth, as stockholder in a foreign corporation received in 1947 upon the liquidation of the corporation a conveyance of an undivided interest in certain real estate of the corporation proportionate...

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