COMMR. OF CORP. & TAXATION v. AETNA LIFE INS. CO.


328 Mass. 404 (1952)

104 N.E.2d 140

COMMISSIONER OF CORPORATIONS AND TAXATION vs. AETNA LIFE INSURANCE COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

February 14, 1952.


Attorney(s) appearing for the Case

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

R. Wait, (J. Dane, Jr., with him,) for the taxpayer.

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


RONAN, J.

This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting an abatement to the Aetna Life Insurance Company of an additional excise tax amounting to $10,702.52 alleged by him to be due upon the premiums collected by the company for the calendar year 1947 as shown by its return filed in 1948 and assessed to the company under G.L. (Ter. Ed.) c. 63, §...

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