COMMISSIONER OF CORP. & TAXATION v. BOSTON INS. CO.


328 Mass. 641 (1952)

105 N.E.2d 382

COMMISSIONER OF CORPORATIONS AND TAXATION vs. BOSTON INSURANCE COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

April 10, 1952.


Attorney(s) appearing for the Case

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

W.L. Smith, Jr., for the taxpayer.

Present: LUMMUS, RONAN, WILKINS, SPALDING, & WILLIAMS, 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 of a tax assessed in 1949 upon the premiums for ocean marine insurance received by the insurance company for policies issued in Canada in 1948.

The insurance company is a domestic corporation, authorized to transact a fire and marine insurance business here and in various other States and countries including Canada....

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