Hill v. Treasurer
Massachusetts Supreme Judicial Court
Appeal from a decree of the Probate Court for the county of Norfolk dismissing a petition of the executors of the will of William H. Hill, late of Brookline, for the abatement of a legacy and succession tax imposed by the tax commissioner on the transfer of certain securities by the petitioners to the widow of the testator alleged to have been made under the provisions of an antenuptial agreement dated April 6, 1906. The case was heard by Carroll, J. The facts are stated in…
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Appeal from a decree of the Probate Court for the county of Norfolk dismissing a petition of the executors of the will of William H. Hill, late of Brookline, for the abatement of a legacy and succession tax imposed by the tax commissioner on the transfer of certain securities by the petitioners to the widow of the testator alleged to have been made under the provisions of an antenuptial agreement dated April 6, 1906. The case was heard by Carroll, J. The facts are stated in the opinion. The single justice made the following memorandum of decision: “Mrs. Hill, then Caroline Wright Rogers, on…
1Opinion of the CourtLoring, J.
Before their marriage Mr. and Mrs. Hill entered into a contract by which he agreed that in consideration of the contemplated marriage she should “have out of his property and estate at the time of his death if she shall then be his widow, the sum of Two Hundred and Fifty Thousand ($250,000) dollars for her own property outright with interest from the date of his death, as a debt against his estate,” and she agreed to accept the same in discharge of all her rights in or to his property real and personal. By a will made afterwards Mr. Hill first affirmed that agreement and then made this…
2Cases cited7 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- Clarke v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- State v. MollierSupreme Court of Kansas · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Downey v. Union Trust Co.Massachusetts Supreme Judicial Court · 1942
- Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Neller EstateSupreme Court of Pennsylvania · 1946
- Old Colony Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1921
13 more not listed; retrieve them via the Exa API.