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WHEATLAND v. COMMISSIONER OF CORPORATIONS & TAXATION

368 Mass. 250 (1975)

331 N.E.2d 799

RICHARD WHEATLAND & others, trustees, vs. COMMISSIONER OF CORPORATIONS AND TAXATION & another.

Supreme Judicial Court of Massachusetts, Suffolk.

June 26, 1975.

Attorney(s) appearing for the Case

Frederick D. Herberich (Gail M. Harmon with him) for the plaintiffs.

Robert H. Quinn, Attorney General, Walter H. Mayo, III, Assistant Attorney General, & Joseph A. Grasso, Jr., Deputy Assistant Attorney General, for the Commissioner of Corporations and Taxation & another, submitted a brief.

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

REARDON, J.

The plaintiffs, one of whom is a Massachusetts resident, are trustees under a trust agreement established pursuant to Massachusetts law by David P. Wheatland, a Massachusetts resident, for the benefit of Barbara Wheatland, also a resident of Massachusetts. They brought this bill for declaratory relief against the Commissioner of Corporations and Taxation (Commissioner) and the State Tax Commission to challenge the application of the Massachusetts income...

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