Watson v. Erickson

This is a petition by trustees under the will of Arioch Wentworth for instructions concerning a legacy tax paid to the Commonwealth. The instructions asked for were: Should the petitioners charge this tax against the annual income payable to Cecile M. Erickson (hereafter referred to as the appellant) and apply said income .to the payment thereof until the same be fully accounted for; or should the petitioners charge this tax against the principal of the trust fund? The appellant answered that when the petitioners paid the sum of $3,619.60 to the Commonwealth there was no legacy tax due it on…