1. Home
  2. Browse Decisions
  3. Mass.
  4. 365 Mass.
  5. 365 Mass. 337 (1974)
 

COFFMAN v. STATE TAX COMMISSION

365 Mass. 337 (1974)

311 N.E.2d 885

SAMUEL P. COFFMAN, trustee, vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

May 21, 1974.

Attorney(s) appearing for the Case

Arthur M. Gilman (Edward J. Lonergan with him) for the taxpayer.

Robert H. Quinn, Attorney General (Walter H. Mayo, III, Assistant Attorney General, with him) for the State Tax Commission, submitted a brief.

Present: TAURO, C.J., REARDON, QUIRICO, BRAUCHER, WILKINS, JJ.

BRAUCHER, J.

This is an appeal by a taxpayer, the trustee of a Massachusetts business trust, from a decision of the Appellate Tax Board. G.L.c. 58A, § 13. Pursuant to G.L.c. 62, § 1 (e), as amended through St. 1963, c. 496, he had filed an agreement to pay taxes imposed by G.L.c. 62, §§ 1 (d) and 5. Thereafter, in 1966, he sold real estate pursuant to a plan of dissolution and distributed the proceeds...

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