Legal Opinion

Dow v. Abbott

Massachusetts Supreme Judicial Court

Decided February 25, 1908PublishedCited by 5 opinions

Bill in equity, filed in the Probate Court for the county of Middlesex February 26, 1907, by the administrator with the will annexed of the estate of Sarah M. Page Trow, late of Somerville, praying for instructions as to what estates Mary B. Morey and Harry Collins Abbott took under the first clause of the will in the cottage and its contents at Nahant; as to what amount of the tax due under the statutes for the taxation of collateral legacies and successions upon the…

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Bill in equity, filed in the Probate Court for the county of Middlesex February 26, 1907, by the administrator with the will annexed of the estate of Sarah M. Page Trow, late of Somerville, praying for instructions as to what estates Mary B. Morey and Harry Collins Abbott took under the first clause of the will in the cottage and its contents at Nahant; as to what amount of the tax due under the statutes for the taxation of collateral legacies and successions upon the personal and real estate at Nahant was due from Mary B. Morey, and as to what amount of such tax on the Nahant property was…

1Opinion of the CourtRugg, J.

The testatrix at the age of sixty-five, and about one year before her death, being a widow without issue, wrote her will in her own hand, except that she used the ordinary printed blank. The first clause was this: “ I devise and bequeath to Mrs. Mary B. More of Lowell, Massachusetts, my cottage and all it contains at Nahant, Massachusetts — to use for the term of five years or longer.” The question is what estate vested in Mary B. Morey (who is the person meant by Mary B. More) under this language. Mrs. Morey was no kindred of the testatrix, whose heirs at law were a brother and a nephew. The…

2Cases cited9 opinions

  1. Bassett v. NickersonMassachusetts Supreme Judicial Court · 1903
  2. Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901
  3. Dawes v. SwanMassachusetts Supreme Judicial Court · 1808
  4. Howe v. HoweMassachusetts Supreme Judicial Court · 1901
  5. Barrett v. MarshMassachusetts Supreme Judicial Court · 1879

4 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
  2. Clarke v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1910
  3. Mitton v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
  4. Hershman-Tcherepnin v. TcherepninMassachusetts Appeals Court · 2007
  5. Greenfield v. Commissioner of RevenueMassachusetts Appeals Court · 1982

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