STATE TAX COMMISSION v. JOHN HANCOCK MUTUAL LIFE INS.


361 Mass. 125 (1972)

279 N.E.2d 656

STATE TAX COMMISSION vs. JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

February 10, 1972.


Attorney(s) appearing for the Case

Robert H. Quinn, Attorney General, & Sunny Seiler Dupree, Deputy Assistant Attorney General, for the State Tax Commission.

Albert L. Hyland for John Hancock Mutual Life Insurance Company.

Present: TAURO, C.J., CUTTER, REARDON, QUIRICO, & HENNESSEY, JJ.


QUIRICO, J.

This is an appeal by the State Tax Commission (commission) from a decision of the Appellate Tax Board (board) abating a portion of the life insurance premium excise tax assessed against and paid by the John Hancock Mutual Life Insurance Company (taxpayer) for the year 19631 under G.L.c. 63, § 20, as amended through St. 1960, c. 558, § 4.2 The...

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