1. Home
  2. Browse Decisions
  3. Mass.
  4. 385 Mass.
  5. 385 Mass. 798 (1982)
 

MARCO REALTY TRUST v. COMMISSIONER OF REVENUE

385 Mass. 798 (1982)

434 N.E.2d 200

MARCO REALTY TRUST vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 13, 1982.

Attorney(s) appearing for the Case

James B. Marcus for the taxpayer.

James A. Aloisi, Jr., Assistant Attorney General, for Commissioner of Revenue.

Present: HENNESSEY, C.J., WILKINS, ABRAMS, LYNCH, & O'CONNOR, JJ.

O'CONNOR, J.

During 1971, 1972, and 1973, the plaintiff taxpayer was a business trust with transferable shares and it owned all the shares in a similar trust.1 The taxpayer filed Federal and State income tax returns for those years consolidating the income and expenses of the two trusts. This inured to the benefit of the taxpayer. The State Tax Commission (commission)2 took the position each year that the filing...

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