1. Home
  2. Browse Decisions
  3. Mass.
  4. 350 Mass.
  5. 350 Mass. 568 (1966)
 

STATE TAX COMMISSION v. LORING

350 Mass. 568 (1966)

215 N.E.2d 751

STATE TAX COMMISSION vs. AUGUSTUS P. LORING, trustee.

Supreme Judicial Court of Massachusetts, Suffolk.

April 8, 1966.

Attorney(s) appearing for the Case

Peter Roth, Assistant Attorney General, for the appellant.

Frederick D. Herberich for the appellee.

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

CUTTER, J.

This is an appeal by the commission from a decision of the Appellate Tax Board granting abatement of an income tax upon income received in 1958 by the trustee of an irrevocable trust (the 1955 trust). The facts are stated in accordance with a stipulation upon the basis of which the board made findings.

The trustee, an inhabitant of Massachusetts, pursuant to the 1955 trust agreement, created by an inhabitant of Massachusetts, is to expend for the...

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