LEVIN v. COMMISSIONER OF CORPORATIONS & TAXATION


349 Mass. 20 (1965)

206 N.E.2d 69

HAROLD LEVIN & another, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 7, 1965.


Attorney(s) appearing for the Case

David Burnstein for the petitioners.

Edward W. Brooke, Attorney General, Herbert E. Tucker, Jr., Assistant Attorney General, & William A. Shue for the respondent.

Present: WILKINS, C.J., SPALDING, CUTTER, SPIEGEL, & REARDON, JJ.


CUTTER, J.

The executors of the will of Israel M. Levin (the testator) seek declaratory relief against the commissioner. Upon a case stated, the executors appeal from a Probate Court decree declaring that the commissioner's claim against the testator's estate for an income tax assessed upon income received by the testator in 1957 is not barred by G.L.c. 197, § 9 (as amended through St. 1954, c. 552, § 1).

...

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