Peabody v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court on January 30, 1911, by the executors of the will of Henry Belknap, late of Shelter Island in the State of New York, for instructions as to whether they should pay a succession tax on certain shares in the Terminal Hotel Trust, the Hotel Somerset Trust, the Conservatory Apartments Trust, the Devonshire Building Trust and the Claverly Trust, which were owned by the testator at the time of his death and the certificates representing which…
Read the full summary
Petition, filed in the Probate Court on January 30, 1911, by the executors of the will of Henry Belknap, late of Shelter Island in the State of New York, for instructions as to whether they should pay a succession tax on certain shares in the Terminal Hotel Trust, the Hotel Somerset Trust, the Conservatory Apartments Trust, the Devonshire Building Trust and the Claverly Trust, which were owned by the testator at the time of his death and the certificates representing which were at that time in Providence in the State of Rhode Island. In the Probate Court the case was heard by George, J., who…
1Opinion of the CourtRugg, C. J.
This is a petition brought under St. 1909, c. 490, Part IV, § 21, by the executors of the will of a testator who died a resident of New York, for instructions whether certain property of the testator was "within the jurisdiction of the Commonwealth” within the meaning of those words in St. 1907, c. 563, § 1, and thus subject to an inheritance tax. This petition relates only to certain shares in five different real estate trusts. All the property both real and personal of all the trusts was in this Commonwealth, and all the trustees lived here. The places of business and books of the trusts…
2Cases cited11 opinions
- Hussey v. ArnoldMassachusetts Supreme Judicial Court · 1904
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
- Greves v. ShawMassachusetts Supreme Judicial Court · 1899
- Phillips v. BlatchfordMassachusetts Supreme Judicial Court · 1884
- Kinney v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Thompson v. SchmittTexas Supreme Court · 1925
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
- Cook v. HoweMassachusetts Supreme Judicial Court · 1932
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Kimball v. WhitneyMassachusetts Supreme Judicial Court · 1919
17 more not listed; retrieve them via the Exa API.