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BOSTON SAFE DEPOSIT & TRUST v. STATE TAX COMMISSION

340 Mass. 250 (1960)

163 N.E.2d 637

BOSTON SAFE DEPOSIT AND TRUST COMPANY & others, trustees, vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

January 8, 1960.

Attorney(s) appearing for the Case

Tudor Gardiner, for the taxpayer.

Roy F. Teixeira, Assistant Attorney General, (George Luftman with him,) for the State Tax Commission.

Present: WILKINS, C.J., SPALDING, WILLIAMS, COUNIHAN, & CUTTER, JJ.

CUTTER, J.

This is an appeal by testamentary trustees from the decision of the Appellate Tax Board refusing abatement of income taxes assessed, pursuant to G.L.c. 62, § 5 (c), as in effect on May 11, 1955, upon an exchange of shares in Pacific Coast Company (Pacific), a New Jersey corporation. Pacific made adjustments1 of its shares as of May 11, 1955. See summary on pages 252-253. Prior...

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