Greves v. Shaw
Massachusetts Supreme Judicial Court
Petition to the Probate Court, by the executor of the will of Mary T. Porter, late of New York in the State of New York, for instructions as to the payment of a collateral inheritance tax. A decree was entered that certain personal property belonging to the estate within this Commonwealth was subject to such tax, and the executor and the legatees under the will appealed to this court.
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Petition to the Probate Court, by the executor of the will of Mary T. Porter, late of New York in the State of New York, for instructions as to the payment of a collateral inheritance tax. A decree was entered that certain personal property belonging to the estate within this Commonwealth was subject to such tax, and the executor and the legatees under the will appealed to this court. Hearing before Holmes, J., upon the petition and an agreed statement of facts, in substance as follows. The testatrix, Mary T. Porter, was a resident at the time of her death of the city of New York, and had her…
1Opinion of the CourtKnowlton, J.
The language of the St. of 1891, c. 425, § 1, in regard to the taxation of the succession to property after the death of the former owner, is exceedingly broad and sweeping. Subject to conditions named, the tax is imposed on “all property within the jurisdiction of the Commonwealth and any interest therein, whether belonging to inhabitants of the Commonwealth or not, and whether tangible or intangible.” There can be no *208doubt that stock in corporations organized under the laws of this Commonwealth, and of national banking corporations located in this State, is property within the jurisdiction…
2Cases cited14 opinions
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
- Graham v. Railroad Co.Supreme Court of the United States · 1880
- Parsons v. . LymanNew York Court of Appeals · 1859
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
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3Cited by37 opinions
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Eidman v. MartinezSupreme Court of the United States · 1902
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Bliss v. BlissMassachusetts Supreme Judicial Court · 1915
32 more not listed; retrieve them via the Exa API.