STATE TAX COMMISSION v. FELT


331 Mass. 63 (1954)

117 N.E.2d 166

STATE TAX COMMISSION vs. BENJAMIN F. FELT & others, trustees.

Supreme Judicial Court of Massachusetts, Suffolk.

January 19, 1954.


Attorney(s) appearing for the Case

Harris A. Reynolds, Assistant Attorney General, for the State tax commission.

Sargent H. Wellman, (Lewis M. Stillman with him,) for the taxpayers.

Present: QUA, C.J., WILKINS, SPALDING, WILLIAMS, & COUNIHAN, JJ.


WILKINS, J.

The commissioner of corporations and taxation appealed from a decision of the Appellate Tax Board granting an abatement of an income tax assessed to the trustees for the year 1951 with respect to income received during 1950, which the commissioner had previously refused to abate. In this court the State tax commission has been substituted as appellant. St. 1953, c. 654.

Under date of December 30, 1942...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases